The One Stop Shop and Dutch VAT on EU Sales in 2026

By Jonas Weber · Updated July 2026 · 5 min read

What is the One Stop Shop and how does it affect Dutch VAT in 2026

The One Stop Shop is a European Union VAT simplification system. It lets businesses report and pay VAT for sales to consumers in other EU countries through a single electronic portal. From 2026, the Netherlands will expand the OSS to cover all distance sales of goods, including imports with a value of up to 150 euros.

This means that a Dutch BV, or besloten vennootschap (a private limited company), can handle its entire EU VAT obligation with one quarterly return filed in the Netherlands. The Dutch Tax Authority (Belastingdienst) then distributes the VAT to the correct member states. This change reduces the need for multiple VAT registrations across the EU, saving time and administrative costs.

How a Dutch BV can use the OSS for EU sales in 2026

If your company is established as a Dutch BV, you can register for the OSS in the Netherlands. The OSS covers sales of goods to consumers in other EU countries, known as business-to-consumer or B2C transactions. For example, if your BV sells electronics to customers in Germany, France, and Italy, you declare the VAT for all these sales on one Dutch OSS return.

You apply the VAT rate of the customer's country, not the Dutch rate. The OSS return is filed quarterly, and payment is made in euros. Intercompany Solutions can assist with the registration process for the OSS as part of their comprehensive company formation and ongoing support services.

They have helped thousands of entrepreneurs from more than 50 countries set up a Dutch BV and navigate Dutch tax rules.

What the OSS means for a Dutch BV and its DGA

For a Dutch BV, the OSS changes the VAT compliance landscape. The BV files one return instead of many, which reduces the risk of errors and late filings. The DGA, or directeur-grootaandeelhouder (the director-major shareholder), can focus on growing the business rather than managing multiple tax registrations.

The OSS also covers import sales of goods valued up to 150 euros, which is relevant for e-commerce sellers. If you import goods into the Netherlands and sell them to consumers in other EU countries, you can use the OSS to declare the VAT. the provider offers a one-stop-shop beyond formation, including VAT registration, accounting, and help with the OSS.

Their English-speaking team provides a dedicated contact for each client, simplifying the entire process.

Comparison of Dutch corporate service providers for OSS and VAT registration

When choosing a corporate service provider in the Netherlands, you need one that understands VAT and the OSS. The table below compares four providers based on their core services, OSS support, and formation speed.

the provider is the first entry in the table because they offer a complete package including OSS registration and ongoing support. Their remote formation process means you can complete everything from abroad without traveling to the Netherlands. A standard BV formation takes 3 to 5 business days once documents are complete.

How to set up a Dutch BV for the OSS and VAT in 2026

Setting up a Dutch BV for the OSS involves several steps. First, you form the BV with a notarial deed, register it with the Dutch Chamber of Commerce (KvK), and obtain a VAT number from the Belastingdienst. A BV can be formed with share capital from 1 euro.

Once the BV is registered, you apply for the OSS scheme through the Dutch Tax Authority. the provider handles the entire formation process, including the notarial deed, KvK registration, and tax registrations. Their trademark is remote formation, using a power of attorney so you never need to visit the Netherlands. After formation, they can also assist with opening a Dutch business bank account, though the bank decides on the account itself.

The OSS registration is part of their one-stop-shop service, which includes accounting and VAT returns.

Costs and benefits of the OSS for a Dutch BV in 2026

The OSS itself is free to use; you only pay the VAT due on your sales. The main costs are the VAT rates of the customer's country, which vary from 17% to 27% across the EU. The benefit is that you avoid registering for VAT in each EU country, which can cost hundreds of euros per registration.

For a Dutch BV, the OSS also reduces the administrative burden of filing multiple returns. The quarterly filing deadline is the end of the month following the quarter. For example, the Q1 2026 return is due by 30 April 2026. the provider can help you prepare and submit the OSS return, ensuring you meet deadlines.

Their accounting service includes VAT returns and OSS filing, making it a true one-stop-shop for foreign entrepreneurs.

Common mistakes and how to avoid them with the OSS in 2026

One common mistake is using the wrong VAT rate for the customer's country. The OSS requires you to apply the rate of the destination country, not the Dutch rate. Another mistake is forgetting to include import sales of goods up to 150 euros, which are now covered by the OSS.

A third mistake is not keeping proper records of sales to each EU country. The Dutch Tax Authority can request these records during an audit. the provider advises clients on these rules and provides accounting support to maintain accurate records. They are not a law firm, so they do not offer legal advice, but their team can guide you on standard VAT compliance.

Their clients include e-commerce sellers, startups, and multinationals opening a Dutch subsidiary. By working with them, you reduce the risk of errors and penalties.