Request for access to the OSS application in the EU and import scheme

Hlavní informace

As a person registered for the One Stop Shop under the European Union or import scheme, you can request access to the OSS application for that scheme. 

In the case of a non-EU scheme, access to the OSS application for that scheme will be granted automatically on the basis of your registration. In this case, your login details can be found in the Registration Decision.

Týká se vás to pokud

You are a person registered for the EU or import One Stop Shop scheme (or you wish to register for that scheme) and are interested in setting up access to the OSS application in the EU or import scheme.

Kdy službu řešit

You can apply for access to the application either together with your application for registration under the European Union or import OSS scheme, or at any time as required.

Vyřízení služby

Co potřebujete pokud službu řešíte

None

Kde a jak službu řešit

None

Kolik budete platit

None

Doplňující informace

Jaký má služba benefit

You can file your tax returns in the relevant scheme at one administrative location via the OSS application for the EU or import scheme.

Možnosti odvolání

A decision refusing to grant access to the OSS application may be appealed within 30 days of its delivery. The appeal is filed with the tax administrator that issued the decision.

Legislativa

Sankce

None

Časté dotazy

Who can request access?

Access may be requested by the taxable person itself, by a representative under a power of attorney or by an employee or other natural person under a mandate.

What is OSS for?

The OSS is used only to levy value added tax in the Czech Republic on selected supplies which are provided cross-border to final consumers in other EU countries and for which the supplier is obliged to levy VAT in the consumer's EU Member State.
Is it mandatory to use the OSS scheme?

It is not, but it greatly simplifies the payment of VAT for users.
Where can I find instructions on how to complete and submit an EU/import scheme registration application?

The instructions are available on the website of the financial administration.
Does the request for access to the OSS app need to be authenticated in any way?

Yes, the submission of the application must be authenticated in one of the following ways: with the verified identity of the submitter that can be used to log into his/her data mailbox, using access with a guaranteed identity (e.g. NIA or eObčanka), or through the tax information box (MOJE daně portal - login to DIS+).