The Union One Stop Shop

Businesses in Great Britain have been faced with new challenges this year when exporting goods to the EU.

A solution that has been appropriate for many exporters is to register for VAT in one EU country and rent warehouse space in that country so that the goods are in the EU at the point of sale. This means that, from the perspective of EU customers, they can continue to buy the goods in the same way that they bought the goods prior to 1 January 2021. The solution can also have commercial benefits in terms of winning new EU customers.

From 1 July 2021 a new facility, the Union One Stop Shop (OSS), is scheduled to take effect that makes the above solution even more attractive for businesses selling goods to private individuals in the EU.

The Union OSS is an electronic portal which simplifies many of the VAT obligations for online sellers and electronic interfaces throughout the EU, as it allows them to:

  • Register for VAT electronically in one EU country for all intra-EU distance sales of goods and for business-to-consumer supplies of services;
  • Declare and pay VAT due on all supplies of goods and services in a single electronic quarterly return;
  • Work with the tax authorities in one EU country rather many EU countries.

Garbutt & Elliott LLP is a member of Praxity and works with similar professional practices throughout the EU to provide UK businesses with cost effective solutions that help them export and increase revenue from EU customers.

Click here to download The Union One Stop Shop PDF – information for sellers

For more information about how we can help your business please contact Alex Millar or Naveen Sahney at