Deregistration from VAT OSS - resignation from the procedure and change of the country of identification
You must notify us of your voluntary withdrawal from the EU or non-EU OSS procedure at least 15 days before the end of the previous quarter.
Leaving the OSS does not eliminate VAT in the countries of consumption, the final declaration, corrections or the ten-year records.
From decision in May to completion on July 1st
The example shows the voluntary termination of an EU or non-EU OSS procedure from the beginning of the third quarter.
- MayDecision to leave
You check active transactions, adjustments and future settlement method.
- June 15Last day to register
At least 15 days before the end of the previous quarter.
- June 30End of the last quarter
You close the sale settled in OSS.
- July 1Exiting OSS
You no longer report new transactions in this procedure.
- July 31Final VIU-DO
Declaration and payment for the last period of the procedure.
- 10 yearsFurther retention
The records remain available electronically.
The European Commission confirms a 15-day deadline, effective from the first day of the following quarter, and no lock-in period for re-registration. You can also find the basics of the entire procedure in the VAT OSS.
Resignation is not the same as exclusion
Voluntary withdrawal is a taxpayer decision. Exclusion is determined by the state of identification and may have completely different consequences.
| Criterion | Voluntary resignation | Change of country of identification | Exclusion | No sales |
|---|---|---|---|---|
| Initiator | Taxpayer | Change of registered office, permanent place or place of shipment | State of identification | No transaction, no report |
| Deadline | 15 days | Until day 10 | Depending on the reason and decision | Zero declarations still apply |
| Effective date | First day of the next quarter | Date of change of conditions when the deadline has been met | By type of exclusion | No automatic exit after 1-2 quarters |
| Grace period | No lock | None if transition is correct | Possible grace period | Does not apply automatically |
| The last declaration | For the last quarter of the procedure | Separation by change date | Until the date of effect of the decision | Zero declaration |
| Corrections | They remain to be serviced | Related to the relevant period and country | Depending on status and period | Still possible |
| Local VAT | It may be necessary | Risk of a gap if late | Can replace OSS | Depending on other activities |
| Appeal | It does not concern one's own decision | Status Explanation | According to the national procedure | Not applicable without decision |
Don't present the two-year ban as a consequence of simple resignation. The full sanctions are described in the VAT exclusion OSS.
You count the deadline backwards from the end of the previous quarter
The notification must reach the country of identification at least 15 days before the end of the quarter preceding departure.
Effect: April 1
- Deadline for submission
- March 15
- The last period
- 1st quarter
Effect: July 1
- Deadline for submission
- June 15
- The last period
- 2nd quarter
Effect: October 1
- Deadline for submission
- September 15
- The last period
- 3rd quarter
Effect: January 1
- Deadline for submission
- December 15th
- The last period
- 4th quarter
In Poland, check the current version and electronic path of the VIU-R form on the Ministry of Finance website. The form is used to submit information regarding the EU OSS procedure.
Leaving the procedure does not automatically transfer VAT to Poland
If you continue to sell to consumers in the EU, you must provide the correct method for settling tax on subsequent transactions.
The sale is still ongoing
Determine the country of consumption, the €10,000 threshold and the consequences of an early opt-in for taxation abroad.
OSS is not used
Check if local registrations and declarations are needed in the countries of consumption.
Responsibilities are separated
Local sales, overseas warehousing and other activities may require separate VAT numbers.
Compare VAT OSS and VAT registration abroad and check your VAT OSS limit.
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One or two quarters without sales do not end OSS
Failure to transact does not constitute voluntary resignation or immediate exclusion.
The zero declaration is still in force
After registering with OSS, you also submit a declaration for the period in which there were no sales covered by the procedure.
The administration may assess compliance with the conditions
A longer period without activities covered by the procedure may lead to an assessment of whether the activities eligible for OSS are actually continuing.
Don't stop filing your tax return just because your sales report is blank. The VIU-DO guide to preparing the form—the OSS VAT return—.
A change in conditions may transfer the settlement to another country
A change of registered office, permanent place of business or place of commencement of shipment may affect the relevant country of identification.
Closing the current status
You communicate the change and distribute transactions by the correct date.
Continuation of the OSS procedure
Registration may be effective from the date of the change if you comply with your notification obligation.
The term applies to both the old and new state of identification.
Before switching, also assess whether the foreign resources create a permanent establishment for the VAT OSS.
Deregistration ends the procedure for the future, not the settlement history
After the effective exit date, obligations relating to the last period and previous transactions remain.
Final VIU-DO
Submit a declaration for the last quarter of using the procedure and pay the resulting tax.
Open corrections
Refunds and discounts continue to be tied to the original periods. Details are provided in the VAT OSS correction.
Confirmation of status
Keep the electronic confirmation of your application, the effective date and any correspondence with the administration.
Exiting the procedure does not shorten the retention period. Maintain complete VAT OSS records and the ability to share them electronically.
A local VAT number does not change the appropriate rate for a transaction
If you're switching to local VAT, you still apply the rate appropriate for the product and country. For German tax returns, also check your VAT registration in Germany.
Check the company before sending your resignation
The output should have a specific date, process owner, and settlement plan after OSS completion.
Decision and deadline
- reason for leaving;
- planned effect date;
- deadline 15 days;
- current VIU-R form;
- power of attorney and signature.
Exit Sales
- active B2C transactions;
- threshold and choice of place of taxation;
- local VAT numbers needed;
- notifications when changing countries;
- appropriate VAT rates.
Closing the story
- last VIU-DO and payment;
- open corrections;
- records for 10 years;
- confirmation of deregistration;
- correspondence archive.
Do not send a withdrawal notice without indicating where the first transaction after the withdrawal date will be settled.
Want to exit OSS without a billing gap?
We help you set a closing date, check your latest return and plan local VAT registrations in the countries where sales will continue.
VAT OSS Library
Select a topic on the left. On the right, you'll see a brief summary and a direct link to the relevant guide.
VAT OSS
General guide to the One Stop Shop mechanism, procedures, country of identification and country of consumption.
Read the guideOSS VAT Limit
Explanation of the EUR 10,000 threshold, how it is calculated and when the place of taxation changes.
Read the guideWSTO and VAT OSS
Conditions for intra-Community distance sales of goods, recipients and most important exclusions.
Read the guideOSS and IOSS
Comparison of sales of goods located in the EU with import sales from a third country.
Read the guideVAT OSS registration
Separate instructions for registration to the EU OSS procedure via the VIU-R form.
Read the guideVIU-DO
A practical guide to the OSS quarterly VAT return, EUR currency and UNR number.
Read the guideVAT OSS correction
Rules for settling refunds, discounts and errors relating to a previous period.
Read the guideOSS VAT records
The scope of data needed to prepare declarations and subsequent control of OSS settlements.
Read the guideDeregistration from VAT OSS
Withdrawal from the procedure and change of country of identification.
Read the guideExclusion from VAT OSS
Reasons for exclusion, consequences and conditions for re-registration.
Read the guideOSS VAT audit and penalties
Risks related to errors, missing declarations, arrears and incomplete records.
Read the guideVAT OSS and Amazon FBA
Separation of STO from stock movements and local sales from the foreign warehouse.
Read the guideVAT OSS for sale without own warehouse
Analysis of the supply chain and the choice between OSS, IOSS and local VAT.
Read the guideVAT OSS and trading platforms
Cases in which a platform may be considered a supplier for VAT purposes.
Read the guideVAT OSS and business-to-business sales
Distinguishing the OSS procedure from IDT, INT, place of supply and reverse charge.
Read the guideVAT OSS for consumer services
Services where the place of taxation may be in the country of the consumer.
Read the guideVAT OSS and INTRASTAT
Explanation of why the OSS procedure does not replace statistical obligations.
Read the guideInvoices, KSeF, JPK and cash register
The relationship between the OSS procedure and national documentation and record-keeping obligations.
Read the guideOSS or local VAT
Scenarios in which the procedure does not replace registration and declaration in another country.
Read the guideSME procedure and VAT OSS
Comparison of two separate solutions for cross-border VAT settlements.
Read the guideVAT charged at OSS
Ways to recover VAT on costs outside the OSS declaration.
Read the guideOSS Non-Union Procedure
Non-EU scheme for eligible consumer services provided by non-EU companies.
Read the guidePermanent place of business
The influence of a permanent establishment on the choice of the country of identification and the scope of OSS settlement.
Read the guideEU special territories
Areas that require a separate analysis of the territorial scope of EU VAT.
Read the guideGift cards and vouchers
Settlement of single-purpose and multi-purpose vouchers and the moment of VAT liability.
Read the guideNeed local VAT numbers after leaving?
Check countries, registration deadlines and first declarations before starting the new settlement model.
OSS VAT Deregistration - Questions and Answers
At least 15 days before the end of the quarter preceding the quarter from which you wish to stop using the EU or non-EU OSS procedure.
From the first day of the next calendar quarter, if the notification was submitted by the required deadline.
No. Voluntary withdrawal does not result in a barring period for re-registration. A barring period may apply to exclusion for persistent breach of obligations.
Not automatically. You need to check the €10,000 threshold, the prior choice of tax location, the country of consumption, and any local VAT registrations.
No. One or two quarters without sales do not automatically terminate the procedure, and the taxpayer continues to file zero returns.
Notify your old and new country of identification no later than the 10th day of the month following the change. If the deadline is met, the transition may be effective from the date the conditions change.
Yes. You must settle the last period of use of the procedure and pay the tax resulting from the final declaration.
Yes. Records must be kept for the required period of 10 years and must be accessible electronically.
