A San Marino business cannot register for the VAT One Stop Shop in San Marino. San Marino is not a member of the European Union (EU) and does not run a Value Added Tax (VAT) system. It levies a single-stage import tax called monofase instead. To use the One Stop Shop (OSS), a San Marino business registers in an EU Member State, almost always under the Non-Union OSS scheme set out by the European Commission.
There is no San Marino OSS portal and no pan-EU portal. You register in one EU country, charge each buyer’s national VAT rate, and file one quarterly return. This guide covers the right scheme, the steps, the deadlines, and the costs.
What is the VAT One Stop Shop (OSS)?
The OSS is an EU scheme that lets a business report VAT on cross-border business-to-consumer (B2C) sales across all member states through one quarterly return filed in one country, according to the European Commission. It replaces registering for VAT in every country where consumers buy.
The scheme grew out of the Mini One Stop Shop (MOSS), which launched on 1 January 2015 and covered only telecommunications, broadcasting, and electronically supplied (TBE) services, per the European Commission. On 1 July 2021 the EU VAT e-commerce package expanded MOSS into the OSS, adding all cross-border B2C services, intra-EU distance sales of goods, and a new import scheme, the European Commission confirms. That start date was itself postponed six months from 1 January 2021 because of COVID-19, under Council Decision (EU) 2020/1109.
Which OSS scheme does a San Marino business need?
It depends on what you sell and where the goods ship from. Most San Marino service sellers with no EU establishment use the Non-Union OSS scheme, because it is built for businesses established outside the EU supplying services to EU consumers, per the European Commission. The table below shows the three schemes and who each one fits.
| Scheme | Who it fits | Key rule | Source |
|---|---|---|---|
| Union OSS | EU-established businesses, and goods dispatched from stock held inside the EU | Covers cross-border B2C services and intra-EU distance sales of goods | European Commission |
| Non-Union OSS | Businesses with no EU establishment selling B2C services (default for San Marino digital sellers) | Register in any one EU country, file one quarterly return | Your Europe |
| Import OSS (IOSS) | Goods up to EUR 150 per consignment shipped from San Marino into the EU | Optional import scheme, monthly returns, excludes excise goods | European Commission |
One extra rule matters. Where an online marketplace facilitates a non-EU seller’s sale, the marketplace is treated as the deemed supplier and accounts for the VAT, under Article 14a of the VAT Directive. OSS is a B2C mechanism only. Business-to-business (B2B) supplies fall under reverse charge and sit outside OSS.
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Does the EUR 10,000 EU VAT threshold apply to San Marino sellers?
No. The single EU-wide EUR 10,000 annual threshold applies only to businesses established in an EU member state, under Article 59c of the VAT Directive as inserted by Council Directive (EU) 2017/2455. A San Marino company with no EU establishment owes destination-country VAT from the first euro of eligible B2C sales.
The 2021 reform abolished the old per-country distance-selling thresholds and replaced them with OSS reporting plus this one EUR 10,000 threshold for EU-established micro-sellers, per the European Commission e-commerce explanatory notes. That is why the threshold no longer gates registration for anyone else, including San Marino sellers.
How do San Marino businesses register for OSS VAT?
You choose an EU Member State of Identification (MSI), apply through that country’s national OSS portal, and receive an OSS VAT identification number. There is no San Marino portal and no pan-EU portal, so the MSI’s portal is the only route for a non-EU business.
- Choose a Member State of Identification. For Non-Union OSS, any EU country qualifies.
- Prepare your documentation. See the checklist below.
- Register through that country’s national OSS portal. Each EU state runs its own portal tied to the EU system.
- Submit before your first EU consumer sale. Processing is not instant.
- Receive your OSS VAT identification number. For Non-Union OSS it typically takes the EU-prefixed format EUxxxyyyyyz, distinct from a national VAT number.
Registration normally takes effect on the first day of the calendar quarter after you apply, per the European Commission. If supplies have already begun, you can register by the 10th of the month following the first supply.
How do you choose a Member State of Identification?
For Non-Union OSS any member state qualifies, so choose on practical grounds. Weigh the portal language, the quality of the digital infrastructure, the support available, and whether the country requires a non-EU business to appoint a fiscal representative. Verify the fiscal-representative rule per country before you commit, because requirements differ across member states.
What documents do you need to register?
Prepare a short set of documents before you open the portal:
- Company registration and contact details
- Proof of establishment or incorporation in San Marino
- Bank account information
- A declaration of no EU establishment (required for Non-Union OSS)
- Any prior VAT or OSS registration history
How much does OSS registration cost?
OSS registration itself is free through every member state’s national portal. The real costs sit elsewhere. A fiscal representative, where a member state requires one for a non-EU business, carries a fee. Tax advisory support and VAT compliance software add further cost. Budget for those three items, not for the registration.
When are OSS VAT returns due?
OSS returns for the Union and Non-Union schemes are filed quarterly, due by the end of the month following each calendar quarter, per the European Commission. The Q1 return is due 30 April. That is later than the old MOSS 20th-of-the-month rule, which the 2021 reform moved to month-end.
| Quarter | Period | Return and payment due | Source |
|---|---|---|---|
| Q1 | January to March | 30 April | European Commission |
| Q2 | April to June | 31 July | European Commission |
| Q3 | July to September | 31 October | European Commission |
| Q4 | October to December | 31 January | European Commission |
Each return lists sales by member state of consumption, the VAT rate applied, and the total VAT due per country. Refunds, cancellations, and credit notes must be reflected as adjustments in the quarterly return for the period they occur, not deferred. A nil return is mandatory even with zero sales. Payment goes to the MSI, which redistributes it to the other states. Late filing triggers interest and penalties from the member state.
How do VAT rates work under OSS?
VAT is due at the rate of the consumer’s member state. A San Marino seller applies the destination rate on every eligible sale, not a San Marino rate. The table below shows current standard rates for key EU markets. Confirm each rate against the Commission’s schedule before filing, since rates change.
| Member State | Standard VAT rate | Source |
|---|---|---|
| Germany | 19% | European Commission VAT rates |
| France | 20% | European Commission VAT rates |
| Spain | 21% | European Commission VAT rates |
| Italy | 22% | European Commission VAT rates |
| Austria | 20% | European Commission VAT rates |
What are the OSS record-keeping requirements?
Keep invoices, customer location evidence, transaction details, and VAT calculations for 10 years, available electronically on request by any member state’s tax authority, per the European Commission. For digital services, hold two pieces of non-contradictory evidence of the customer’s location, such as billing address and IP address. Store records securely even when held outside San Marino.
What is the VAT OSS compliance checklist for San Marino businesses?
Run this checklist before and after your first EU B2C sale. Each item below is a point where San Marino sellers most often slip, so treat a failed item as a compliance gap to fix now:
- Confirm the correct scheme (Non-Union, Union, or IOSS); the wrong scheme causes misreporting
- Register before your first EU B2C sale
- Charge destination-country rates from the first euro; a wrong rate can mean exclusion from OSS
- File quarterly by the month-end deadline; incomplete or late filings trigger penalties
- File nil returns even with zero sales
- Reflect refunds and credit notes in the current quarter
- Retain records for 10 years, electronically accessible
- Update or deregister through the same portal when activity changes
How do you update or deregister from OSS?
Notify your MSI through the same OSS portal you used to register. Do this when your EU activity ceases, your eligibility changes, or you stop making eligible sales to EU consumers. Follow that member state’s procedure. Failure to update your status creates compliance gaps and financial liabilities.
How we help with OSS VAT compliance
San Marino sellers hit one hard problem: knowing exactly what is due, where, and when across the EU. Commenda’s global indirect tax software tracks your VAT registration obligations, quarterly filing deadlines, and destination rates across every EU member state from one platform. If you also sell into the US, the VAT vs sales tax guide explains how the two systems differ, and the compliance calendar keeps your filing dates in one place.
Commenda connects to your stack through 100+ ERP, API, and custom integrations, so your OSS data stays in sync with your books. Book a demo to get a free assessment of your EU VAT exposure before your first OSS deadline.
About the author
Sam is a seasoned expert in sales tax, leading Commenda's effort to build the worlds most comprehensive database of global tax rules and business regulations. At Silverhaze Partners, he worked in early-stage venture capital, where he saw firsthand how tax complexity and regulatory friction hold back startups from scaling internationally. That experience now powers his work at Commenda-bringing clarity, precision, and real-world insight to one of the most frustrating parts of doing business globally.
Disclaimer: Commenda and its affiliates do not provide tax, accounting, or legal advice. This material has been prepared for informational purposes only, and is not intended to provide or be relied on for tax, accounting, or legal advice. You should consult your own tax, accounting, and legal advisors before engaging in any related activities or transactions.
