OSS Registration Steps in Spain – 2025 Guide for EU E-Commerce Compliance

2025 Guide for EU E-Commerce Compliance

What Is the One-Stop Shop (OSS) Scheme?

Purpose of OSS in the EU.

OSS was introduced by the EU in July 2021 to simplify VAT compliance for cross-border e-commerce. Instead of registering for VAT separately in every EU country where you sell, you can file a single quarterly VAT return in Spain, and the Spanish tax office will redistribute the VAT to each relevant EU country.

Countries and Businesses Covered.

OSS applies to all 27 EU member states and covers B2C distance sales of goods and digital services. For example:

  • Amazon sellers using FBA (Fulfillment by Amazon) and delivering to customers in France, Italy, or Germany.
  • Temu sellers, based outside Spain but distributing to Spanish and EU buyers.
  • Alibaba suppliers targeting EU end consumers via cross-border sales.

The regulation also requires that these systems generate an event log (Registro de Eventos) that cannot be manipulated or erased.

Who Should Register for OSS in Spain?

E-Commerce Sellers.

If you run a Spanish online shop or sell via platforms like Amazon.esmay themselves be considered "deemed suppliers" under EU rules. This means they must collect VAT on behalf of sellers and declare it through OSS or IOSS, depending on the transaction.

Online Marketplaces and Platforms.

Platforms like Amazon, Temu, and Alibaba, and ship products to EU customers, OSS saves you from registering for VAT separately in each country.


Example: When a German customer buys from a Chinese seller on Temu, Temu collects the VAT and declares it through IOSS. But if you, as a Spanish-based Amazon seller, sell to the same customer, you declare it via OSS.

Benefits of OSS Registration

Single VAT Declaration Across EU.

Imagine an Amazon seller in Spain with customers in 10 EU countries. Without OSS, you’d need 10 separate VAT registrationsWith OSS, one filing in Spain covers everything.

No Need for Multiple EU VAT Registrations.

Alibaba sellers with warehouses in Spain or the EU also benefit: one OSS return replaces the complexity of registrations in multiple member states

Step-by-Step OSS Registration Process in Spain

Apply via the Agencia Tributaria Portal.

  • Log in to the Agencia Tributaria with your digital certificate.
  • Select OSS (One-Stop Shop) Registration.
  • Provide details: Spanish VAT number (NIF), business address, bank account (IBAN), and countries of sale.

    • Required Information and Documentation.

  • Spanish VAT number (NIF).
  • Legal representative details.
  • EU countries where you sell.
  • Bank details for VAT settlement.

    • Activation Timeline and Confirmation.

    Approval usually takesdays to a few weeks.Once approved, OSS becomes effective from the start of the next quarter.

    Filing VAT Returns Under OSS

    How to File Returns and Make Payments.

    • File Form 369 quarterly via the Agencia Tributaria portal.
    • Declare sales by country (e.g., €10,000 sales to France, €5,000 to Italy).
    • Pay the total VAT to Agencia Tributaria, which distributes it to the relevant tax authorities.

    Frequency and Deadlines (Quarterly).

    • Returns dueApril 30, July 31, October 31, January 31.
    • Example: An Amazon Spain seller must declare Q2 sales by July 31.

    Late filings may result in exclusion from OSS, forcing direct VAT registrations in each country.

    OSS vs. IOSS – What’s the Difference?

    • OSS: For intra-EU sales(e.g., a Spanish Amazon seller shipping to Germany).
    • IOSS (Import OSS) For imports under €150 from outside the EU (e.g., Temu or Alibaba sellers shipping from China to Spain).

    Example: A French customer buying a €100 gadget on Alibaba has VAT collected upfront via IOSS.

    Challenges and Common Mistakes

    • Incomplete Registration: Many Temu/Alibaba sellers miss details like bank info or VAT IDs, delaying activation.
    • Late Returns: Amazon FBA sellers often underestimate deadlines and face penalties.
    • Misclassifications:Wrongly coding sales (e.g., B2B as B2C) can trigger audits.

    Strong Abogados’ E-Commerce Legal Support

    AtStrong Abogados, we help online businesses and marketplace sellers with:

    • OSS/IOSS registration and VAT strategy.
    • Filing quarterly returns accurately.
    • Representing non-EU sellers (Alibaba, Temu) in Spain.
    • Ensuring compliance for Amazon and other platforms.

    FAQs

    1. Is OSS mandatory?
      No, but without it, you’d need VAT numbers in every EU country where you sell.
    2. Do Amazon FBA sellers need OSS?
      Yes — if you sell cross-border in the EU.
    3. Does Temu use IOSS?
      Yes — for low-value imports into the EU, Temu declares VAT through IOSS.
    4. Can Alibaba sellers register in Spain?
      Yes — non-EU sellers with Spanish operations must register, often via a tax representative.
    5. What if I sell both in Spain and across the EU?
      You’ll declare Spanish sales locally (Form 303) and cross-border sales via OSS.

    Conclusion

    The OSS registration steps in Spain are a game-changer for e-commerce. Whether you’re selling on Amazon, Temu, or Alibaba, OSS and IOSS streamline VAT, cut costs, and help you stay compliant across the EU.

    Strong-Incwell ensures your business doesn’t just register but stays in compliance with EU tax obligations.

    Author Note

    Pura Strong is a human being working as tax lawyer expert in anti-money laundering (AML). She is a certified SEPBLAC specialist, President of the Anti-Crime Certification Institution, author, and media commentator. Fearless in denouncing corruption—and surviving it.

    Pura Strong

    Call us at 932 155 393 or fill out the form below.