Cyprus Companies and the One-Stop Shop (OSS): A Guide to Simplified EU VAT Obligations

OSS and VAT Representative office in Cyprus

Dedalos Corporate can be appointed as your VAT and OSS Representative office in Cyprus and automatically have access to the European Union. Reach out to our team of seasoned lawyers who specialize in e-commerce and EU regulations for personalized legal advice and support with OSS registration and compliance. We’re here to assist your business in navigating the complexities of the digital marketplace.

What is OSS? 

From 1 July 2021, the Mini One Stop Shop (MOSS) becomes the One-Stop Shop (OSS). The VAT OSS simplifies Value-Added Tax (VAT) obligations for businesses selling goods and services across borders to final consumers in the European Union (EU). Sellers can account for VAT in one country rather than multiple EU countries. 

Within the OSS, there are two schemes: the Union Scheme and the non-union scheme. 

The Union Scheme simplifies VAT obligations for businesses selling goods and services across borders to final consumers in the EU. Once registered for the Union scheme, a taxable person can:

  • Declare and pay EU VAT due on supplies made under the scheme in a single electronic quarterly return


  • Communicate with Revenue about these returns, even where the sales are taxable in another Member State. 

Which supplies can be declared?

The following supplies can be declared in the Union scheme:

  • Cross-border supplies of telecommunications, broadcast, and electronically supplied (TBE) services to non-taxable persons within the EU (as was previously the case under MOSS).

    • All other cross-border supplies of services to non-taxable persons within the EU. 

    • Intra-community distance sales of goods.


  • Certain domestic supplies of goods (in specific circumstances).

Fast and Easy Registration of OSS Cyprus

Registering a Cyprus Company under the OSS system is easy; it can take two to three working days. As long as the company has a valid VAT number and upon completing the application form, Dedalos Corporate will be able to obtain your company registration and assist you with their obligation of filing the OSS returns.