Non union scheme oss Vat return

If you are a business registered in Italy  under the non Union Scheme you have to declare Vat due on all services to non-taxable persons taking place in the EU, including supplies of services taking place in the Italy (you can consult the example n.1 at page 33 of the Guide to the VAT One Stop Shop).

You have to fill in the return with the business Vat identification number, the quarter, the currency used and the amount of supplies rendered, separately for each Member State of consumption.

You have to indicate the supplies carried out in each Member State of consumption separately by VAT rate (standard or reduced). For information on the Vat rates in EU Countries click on the link below If you didn’t carry out any supply in the EU during a quarter you have to submit a ‘nil return’.

Once submitted your oss Vat return, you will receive the unique reference number.