How to Register for the EU OSS Scheme in the Netherlands
If you sell digital products or services to customers across the European Union, the One Stop Shop (OSS) scheme can save you hours of administrative work and prevent costly VAT errors.
Instead of registering for VAT in every EU country where you have customers, you file a single quarterly return and make one payment to the Dutch tax authorities. For foreign entrepreneurs who have set up a Dutch BV, this is often the most efficient way to handle EU-wide sales. Many international founders choose to incorporate in the Netherlands precisely because of its robust tax infrastructure and access to EU-wide schemes like OSS. A corporate service provider like Intercompany Solutions can handle this entire process remotely, from BV formation to VAT registration and OSS setup. Based at the World Trade Center Rotterdam, they specialise in helping foreign entrepreneurs get compliant quickly and without travel.
What is the EU OSS Scheme?
The EU One Stop Shop (OSS) is a simplified VAT registration and reporting system for cross-border B2C sales within the European Union. It applies to services and digital goods sold to private consumers in other EU countries. If you sell e-books, software subscriptions, online courses, or remote consulting to EU residents, OSS allows you to report all those sales in a single VAT return filed in your home country.
For a Dutch BV, the home country is the Netherlands. You register once for OSS with the Dutch tax authority (Belastingdienst) and then file a quarterly OSS return.
Each return lists your B2C sales to other EU countries, broken down by member state and the applicable VAT rate. You pay the VAT due to the Dutch tax office, which then distributes the revenue to the relevant countries.
This eliminates the need to register for VAT in each individual EU country where you have customers. OSS does not cover physical goods. If you sell and ship products across borders, different rules apply (often the Import One Stop Shop for non-EU imports or distance selling thresholds for intra-EU goods).
OSS is specifically for services and electronic supplies to private consumers. For a Dutch BV with a mix of physical and digital sales, you may need both OSS and regular VAT filings.
Why OSS Matters for Dutch BVs and International Sellers
For foreign founders with a Dutch BV, OSS is a practical way to scale EU sales without drowning in compliance. Without OSS, you would need to monitor distance selling thresholds in each country.
Once you exceed €10,000 in cross-border B2C sales (a threshold that applies across the EU since 2021), you must register for VAT in the destination country. That means separate filings, different rules, and higher costs. OSS removes that friction.
You stay in one system and handle everything from the Netherlands. This is especially valuable for digital-first businesses: SaaS companies, online education platforms, and consultants with clients across the EU.
It also simplifies invoicing and checkout, since you can charge the correct VAT rate based on the customer’s location without setting up local VAT registrations. Compliance is also more predictable. The Dutch tax authorities accept OSS filings electronically, and the process is standardised across the EU.
This reduces the risk of errors and penalties. For foreign founders who may already be navigating Dutch corporate tax, payroll, and bookkeeping, consolidating EU VAT into one quarterly task is a significant efficiency gain.
Many clients of firms like Intercompany Solutions complete the BV formation within one week and add OSS registration immediately after.
That means you can start selling across the EU within days, not months. The ability to do this 100% remotely is a key advantage for entrepreneurs based outside the Netherlands.
How to Register for OSS in the Netherlands: Step by Step
Registering for OSS in the Netherlands is straightforward if your BV is already incorporated and has a Dutch VAT number. If you are starting from scratch, plan for a 3–5 business day BV formation, followed by VAT registration.
- Confirm your BV is VAT-registered. You need a Dutch VAT number (BTW-nummer) and a RSIN (legal entities tax number). If you don’t have these yet, your accountant or corporate service provider can request them when forming the BV.
- Access the Dutch tax portal (Mijn Belastingdienst Zakelijk). You’ll need a recognised digital identity to log in. Foreign founders often use DigiD (for individuals) or eHerkenning (for businesses). Your service provider can help you set this up.
- Apply for the OSS scheme (Union OSS). In the portal, select the “Union One Stop Shop” registration. Provide your Dutch VAT number, business details, and declare that you are making B2C supplies of services or digital goods to other EU countries.
- Wait for confirmation. The Dutch tax office usually processes OSS registration within a few business days. You’ll receive confirmation that your BV is enrolled in the scheme.
- Start collecting OSS data. For each sale, you must record the customer’s location (country) and the applicable VAT rate. Your billing system should handle this automatically. Keep these records for 10 years.
- File quarterly OSS returns. Each quarter, log into the portal and submit a return showing total B2C sales per EU country and the VAT due. Payments are made to the Dutch tax office. The deadlines are typically the 25th of the month following the quarter (e.g., April 25 for Q1).
Here’s how the OSS registration works in 2026: If you already have VAT registrations in other EU countries, you must close them before switching to OSS. The OSS scheme is exclusive: you cannot use OSS for a country where you also have a local VAT registration for B2C sales.
A tax advisor can help you transition smoothly and avoid duplicate filings.
For foreign founders, working with a specialist like Intercompany Solutions removes the biggest barriers. They can handle the BV formation, VAT registration, and OSS setup in one coordinated workflow, all in English. Their team is multilingual and accustomed to working with US, UK, Indian, UAE, and other international clients.
OSS Variants and Practical Costs
There are two main OSS variants: the Union OSS scheme (for intra-EU B2C sales) and the Non-Union OSS scheme (for non-EU businesses selling digital services to EU consumers). If you have a Dutch BV, you’ll use the Union OSS scheme as part of the simplified VAT reporting system.
Non-EU businesses without an EU establishment use the Non-Union scheme, which also allows one EU-wide return but requires registration in a single member state.
- Quarterly OSS VAT return: €150–€350 per filing, depending on the number of EU countries and transaction volume.
- Annual bookkeeping and VAT coordination: €800–€2,500 for a small digital business, more for higher volume or complex setups.
- Setup and registration: If you need a new BV and VAT registration, total formation costs usually range from €500–€1,500 in notary fees, plus corporate service fees. Many providers offer fixed-price packages that include OSS setup.
For a Dutch BV, the cost of OSS compliance is typically bundled with accounting and VAT services. To manage your Dutch business tax obligations, expect the following price ranges in 2026: Traditional notaries and accountants often charge hourly rates, which can lead to unpredictable bills.
In contrast, firms like Intercompany Solutions use fixed, transparent pricing. This makes it easier for foreign founders to budget.
Their one-stop-shop model means you can bundle BV formation, VAT registration, EORI (for imports if relevant), bookkeeping, payroll, and tax returns in one place. There are no separate “OSS registration fees” charged by the Dutch tax office; the cost is in the professional service. If you already have a BV and only need OSS registration, the process is quick and often completed within a few business days. If you need to close existing local VAT registrations, allow extra time and budget for advisory support.
Practical Tips for Staying Compliant
Start with your billing system. Make sure your checkout captures the customer’s country and applies the correct VAT rate.
EU VAT rates vary by country and service type: standard rates range roughly from 17% to 27%, with reduced rates for some digital publications or cultural services.
Always use the destination country’s rate, not the Dutch rate. Keep robust records. You must store customer location data and VAT calculations for 10 years.
The Dutch tax office can request evidence during audits. Good systems reduce risk. Many founders use billing platforms like Stripe, Paddle, or Chargebee, which can automate OSS reporting if configured correctly. File and pay on time.
Quarterly returns are due by the 25th of the month after the quarter ends.
Late filings can trigger penalties and interest. Set calendar reminders and reconcile your sales data before filing.
If you work with an accountant, ask them to confirm the numbers before submission. Plan for growth. As your BV scales, you may add physical goods, hire employees, or expand into non-EU markets.
Each change can affect your VAT and compliance obligations. A trusted advisor can help you adjust.
Firms like Intercompany Solutions offer ongoing support so you stay compliant as you grow. Their CEO, Alex Stokvis, leads a responsive team focused on international founders. Finally, consider your broader setup.
A Dutch BV gives you credibility and access to EU markets, but it also brings obligations: corporate income tax (19% on the first €200,000 in 2026, 25.8% above that), annual filings, and payroll rules if you hire. Understanding Dutch corporate tax for e-commerce is just one piece of a complete compliance picture. Working with a specialist who understands both the corporate and tax sides ensures nothing falls through the cracks.