# Use Stripe to register for VAT Learn how Stripe can register you for VAT in the EU. Stripe can register digital services businesses based outside of the European Union for value-added tax (VAT) through a single registration covering sales to EU customers. ## Non-Union OSS Non-Union One Stop Shop (OSS) is an EU tax filing system for remote sellers who sell electronic services to customers in the EU. The European Union provides several [OSS filing schemes](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en), depending on where your business is based and what type of goods or services you sell. Learn more about [tax in the European Union](https://docs.stripe.com/tax/supported-countries/european-union.md). ## Eligibility To qualify for Non-Union OSS tax registration through Stripe, your business must meet the following criteria: - Your head office must be based outside of the EU. - You must have no fixed establishment in the EU. - You must sell digital goods or services in the EU. A fixed establishment is a location with permanent staff and infrastructure you control, such as a storefront, regional office, or workshop. Third-party warehouses and remote home offices don’t count as a fixed establishment. You don’t qualify for Non-Union OSS if your business meets *any* of the following criteria: - You operate a fixed establishment in the EU. - You sell physical goods to individuals or businesses in the EU. If any of these apply, you likely qualify for a different [OSS filing scheme](https://docs.stripe.com/tax/supported-countries/european-union.md). The Stripe filing partner, [Taxually](https://docs.stripe.com/tax/use-taxually-to-register.md), can support additional OSS filing schemes. ## How to sign up Under [Locations](https://dashboard.stripe.com/tax/locations) on the Tax page: 1. Click **Collect and file**. 2. Select any member EU country. 3. Select **Register for me**. Complete the prompts based on your business’s activity. If you’re eligible for Non-Union OSS, you’ll see the following option: ![Non-Union OSS registration choice](https://docs.stripecdn.com/90619090537340a7d720a2f5ed61b9e16165d805cb6578cf87fab638a301d41b.png) ## What to expect ### Gather information needed to register Gather key business information such as address, business tax ID number, contact and ID information (for business owners and your business representative), and bank account details. ### After you submit your application A Stripe tax expert reviews your information and applies for the Non-Union OSS scheme on your behalf within 30 days. After this, it usually takes 2 weeks for a VAT ID to be issued. Your business will be assigned a registration start date. Your registration is typically effective from the first day of the calendar quarter following your application, according to the [European Commission FAQs](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en). For example, if your application is submitted on February 15, your registration should be effective April 1. > If we require any additional information from you before submitting your application, we might extend this timeframe. Your new tax registration is automatically added to your Stripe Dashboard after Stripe registers for you. If you’re [set up to collect using Stripe Tax](https://docs.stripe.com/tax/set-up.md), Stripe begins automatically calculating tax in this jurisdiction according to your collection start date. ## Pricing Registrations are only available as part of a Tax Complete subscription. Check your plan in the Dashboard under [Stripe plans](https://dashboard.stripe.com/settings/plans). Learn more about [Tax Complete pricing](https://support.stripe.com/questions/understanding-stripe-tax-pricing). ## When to register for tax collection If your business is based outside the EU, you must register and begin collecting VAT from your first sale of eligible digital goods or services to an EU customer. You can use Non-Union OSS to register and remit VAT on these sales. You might need a different registration if any of the following apply: ### I sell services to businesses in the EU. Non-Union OSS is for sales of services to individual consumers (B2C). Sales to other businesses (B2B) aren’t covered by a Non-Union OSS registration. For more information on remitting VAT from B2B sales, see our [guidance on reverse charge transactions](https://docs.stripe.com/tax/supported-countries/european-union.md#reverse-charge). For many cross-border B2B services, your customer accounts for VAT through the reverse-charge mechanism. You might not need a separate VAT registration for those sales. However, local B2B sales, imports into the EU, or inventory held in the EU can still create a domestic VAT registration obligation. ### I am established in the EU. Businesses established in the EU don’t qualify for Non-Union OSS. You might be able to use the Union OSS registration scheme to report VAT on eligible sales to consumers in other EU member states. A limited 10,000 EUR annual threshold might apply if you’re established in only one EU member state and don’t have a fixed establishment elsewhere in the EU. Below this threshold, you can generally apply your home country’s VAT rules. When you exceed the threshold, you must generally apply the VAT rate in your customer’s country and can use Union OSS to report those sales. ### I import low-value goods into the EU. You might be able to use the Import One Stop Shop (IOSS) scheme for B2C goods shipped from outside the EU in consignments valued at 150 EUR or less. You don’t have a sales threshold for using IOSS. Instead, eligibility depends on the type and value of your shipment. IOSS is optional, but it lets you collect VAT at checkout rather than having it collected from the customer at import. ### I make local sales from an EU country, or store inventory in the EU. You generally need a domestic VAT registration in the country where you store inventory or make local taxable sales. Registration thresholds vary by country and often don’t apply to businesses that aren’t established in that country. For example, a non-EU business that holds inventory in an EU member state generally needs to register there from its first taxable sale. Your registration and collection obligations depend on where your business is established, where you hold inventory, what you sell, and whether you sell to businesses or individuals. See our guidance on [Tax in the European Union](https://docs.stripe.com/tax/supported-countries/european-union.md) for more information on filing schemes available to you. ## How to pick your registration date If you’re eligible for Non-Union OSS, select your status in the EU below to learn more about your options for compliance. ### You have sales starting today and want to register as soon as possible Your registration will be effective as of the first day of the next upcoming quarter. For example, if you submit your registration on August 1, your registration is effective October 1. If you have sales into the EU before your Non-Union OSS registration would be effective, you’re responsible for registering in each jurisdiction where you have sales and remitting VAT on those sales. ### You'll have sales sometime in the next upcoming quarter Your registration will be effective as of the first day of the next upcoming quarter. For example, if you submit your registration on August 1, your registration is effective October 1. ### You already have sales to customers in the EU Non-Union OSS isn’t available for backdated registrations. See below for more information on your compliance options for VAT. Stripe can register you for the next upcoming quarter of business activity. If you already have activity in the EU, you might not qualify for prospective registration. If you have sales before your registration becomes effective, you have two main options: - Register immediately in every EU location where you meet the registration requirements. You might need to file overdue returns for missing tax periods and back-pay any taxes along with penalties and interest. - Work with your tax advisor to voluntarily disclose past noncompliance in any location where you should’ve registered and collected VAT. Most EU countries offer a voluntary disclosure program with reduced or waived penalties—such as [Ireland’s voluntary disclosure program](https://www.revenue.ie/en/self-assessment-and-self-employment/making-a-disclosure/index.aspx). ## Registration considerations ### Email address for OSS registration As part of your application, you must provide an email address for your business. We recommend using an email that someone frequently checks and that isn’t tied to any single individual. For example, it’s better to use tax-team@yourbusiness.com rather than john-doe@yourbusiness.com in case of any staffing changes at your business. We’ll use this contact information if we need to contact you about your registration, and your EU enrollment will use it on a long-term basis. ### The Dashboard shows an issue status for a registration in progress If you see an “issue” status next to your registration in process, check the email address you provided as your contact information. One of our tax experts will have reached out to you explaining what additional information is needed to process your request. ### No support for businesses established in the EU We can only apply for registration on behalf of sellers with no fixed establishment in the EU. A fixed establishment is a location with permanent staff and infrastructure you control–such as a storefront, regional office, or workshop. Consult your tax advisor if you’re unsure about whether you have a fixed establishment in the EU. ### Registrations in your Stripe Dashboard Adding a registration to the Stripe Dashboard doesn’t automatically register you in that jurisdiction. If Stripe registers on your behalf, one of our tax experts will add this new tax registration to your Stripe Dashboard with the correct effective date, so you don’t need to take any further action to begin automatically calculating tax. ### Filing assistance post-registration See [Tax Filing](https://docs.stripe.com/tax/filing.md) to learn more about our automated filing options. ### Editing or canceling your registration application If your registration application is incomplete (you haven’t submitted it yet), you can edit or cancel it in the Dashboard by clicking the overflow menu (⋯) next to your incomplete registration on the [Needs attention](https://dashboard.stripe.com/tax/locations?primary_tab=needs_attention) tab or on the relevant jurisdiction page in the Dashboard. If you already submitted your registration, you can request to edit or cancel your application by contacting support.