What Is the OSS Scheme? The One Stop Shop (OSS) is a simplified VAT reporting system introduced by the European Union to make cross-border selling easier for businesses. It was launched in July 2021 as part of the EU VAT ecommerce package. It was designed to remove the burden of registering for VAT in every single EU country where you sell. Before OSS, if your business sold goods to consumers in multiple EU countries, you had to register for VAT separately in each country onc