VAT special scheme (OSS)

Finland’s VAT Special Scheme, also known as OSS (One‑Stop‑Shop), is an EU-wide system that lets you simplify VAT compliance, stepping away from the hassle of registering VAT in multiple countries.

🚀What Is the OSS Scheme?

OSS is the EU’s modernised VAT special scheme that began on 1 July 2021, replacing earlier rules for digital services and expanding to include distance sales of goods and many other services across the EU.

Union Scheme – For EU-established businesses (like those in Finland) selling goods or services to consumers across the EU—excluding Finland.

🎯 Who Should Use OSS?

• You have an EU‑domiciled business (or fixed establishment).

• You sell B2C services or goods

• You want to avoid individual VAT registrations abroad.
  

Small Finnish enterprises with less than €10 000 annual cross-border B2C sales can still choose OSS—no obligation, but a smart choice. Over that, OSS becomes mandatory, or you must register for VAT per country.

💡 Why OSS Is a Game Changer

• Consolidation: One single VAT return for EU-wide sales instead of dozens.

• Efficiency: Submit and pay everything via Finland’s MyTax portal.

• Clarity: Each sale is taxed at the consumer’s country VAT rate and recorded by destination country.
  
  

OSS is the smart, efficient VAT solution for small to mid-sized Finnish businesses serving EU consumers. It turns complex multi-jurisdictional VAT reporting into a single, quarterly submission.

We encourage our clients to opt into OSS to streamline compliance, cut administrative overhead, and enjoy hassle-free expansion across EU borders, no matter where your consumers are.

We are happy to take care of your accounting! We encourage you to get in touch to specify how we can support you the best.

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