Payment of VAT in the special One-Stop Shop regime (OSS)

Aug. 28, 2021 Czech Republic

In its Financial Reporter No 30/2021, the Ministry of Finance has issued detailed information concerning the payment of value-added tax by persons benefiting from the one-stop-shop system (“OSS”).

A proposal to amend the VAT Act was returned by the Senate to the Chamber of Deputies at the end of July with amendments, with further discussion expected during August 2021. However, from 1 July 2021 until the day preceding the date of entry into force of the amendment to the VAT Act, taxable entities are entitled to apply the direct effect of the Directive.

As of 1 July 2021 current users of the special Mini-One-Stop-Shop (MOSS) regime have been automatically transferred to the special One-Stop-Shop (OSS) regime and may continue to benefit from the existing OSS regime extended by the import regime (sales of good up to EUR 150 remotely from a third country directly to a final consumer in the EU). Under the newly introduced import regime, it is the supplier who pays VAT instead of the final purchaser, who previously had to pay VAT under a customs authority customs procedure when importing goods. A person registered under MOSS must register separately for the new import regime under OSS. As of the 3rd quarter of 2021, the bank account for VAT payments will change for users transferred from MOSS to OSS. For the 2nd quarter of 2021, MOSS users were able to pay VAT to the original bank account for payments within MOSS. As of the 3rd quarter of 2021, entities within the OSS regime must pay VAT in euros by bank transfer to the relevant bank account of the Tax Office for the South Moravian Region, Territorial Office for Brno I. When making a payment, it is necessary to enter the tax return reference number in the "Message for the recipient” field. The structure of the reference number varies according to the regime used (EU regime, non-EU regime, import regime).

Finally , we would like to point out that the Financial Administration has issued a summary of the most frequently asked questions on the one-stop shop regime (available HERE).

Do not hesitate to contact us for more detailed information.

Petra Holečková
Petra Holečková Junior Accountant
ASB Czech Republic
Kristina Krčmářová
Kristina Krčmářová Senior Tax Consultant
ASB Czech Republic