Does the OSS scheme apply to Switzerland, the UK and other non-EU countries?

No. The OSS scheme (EU scheme) covers only sales to consumers in other EU member states (§ 18j UStG). Switzerland, the United Kingdom, Norway and every other country outside the EU are not part of it. You do not enter a delivery there in the OSS return.

Last updated: 29 October 2026

In short

Not in the OSS: Deliveries to countries outside the EU (third-country territory) do not belong in the OSS return, even if the customer is a private person.
Instead: If you or someone on your behalf transports or ships the goods to a third country, it is usually an export supply (§ 6 UStG). You must prove the export.
Special case Monaco: Monaco counts as French territory, the Isle of Man as territory of the United Kingdom (§ 1 (2a) UStG).

Which countries does the OSS cover?

The law is tied to the Community territory. The OSS covers intra-Community distance sales, meaning deliveries that go from one member state to another EU member state (§ 18j (1) no. 1 UStG in connection with § 3c (1) sentence 2 UStG). It also covers services to consumers in other EU countries and deliveries through an electronic interface within one member state.

The Federal Central Tax Office (BZSt) describes the group the same way: the scheme addresses businesses established in Germany that provide services to private persons in other member states or make intra-Community distance sales.

Third-country territory is everything that is not Community territory (§ 1 (2a) sentence 3 UStG). So Switzerland, Norway, Iceland, Liechtenstein, Turkey, the USA and the United Kingdom are outside the EU scheme.

What this means for you: Check for every sale whether the destination is an EU member state; only then can the sale belong in the OSS.

What applies to customers in Switzerland or the UK?

You transport or ship the goods to a third country. That can be an export supply (§ 6 (1) no. 1 UStG), which is tax-exempt (§ 4 no. 1 letter a UStG, to which § 6 refers). You must prove the conditions (§ 6 (4) UStG).

How to prove the export and what customs asks for is in Selling to non-EU countries: exports and VAT. Which import charges arise in the destination country depends on its own law; that is not part of the OSS and not covered here.

There is one exception to the rule "third country means export": territories the law counts as part of an EU country. Monaco counts as French territory, the Isle of Man as territory of the United Kingdom (§ 1 (2a) sentence 2 UStG). A customer in Monaco is therefore a customer in France for you; one on the Isle of Man is a customer in the United Kingdom, so in a third country.

Northern Ireland is a special case: sales of goods from the EU to consumers in Northern Ireland follow their own rules, which the UK tax authority describes as "Distance selling from the EU into Northern Ireland" (HMRC). Check such deliveries separately before you treat them as exports.

What this means for you: Deliveries to Switzerland or the UK are exports with proof, not OSS sales.

What if goods come from a third country into the EU?

That is the reverse case and runs separately from the EU scheme of the OSS. If goods come from a third country and are sold to a private customer in the EU, the place of supply is the member state where the transport ends, provided you use the special scheme under § 18k UStG (§ 3c (3) UStG). This is the Import One-Stop Shop (IOSS). It covers consignments with an intrinsic value of no more than 150 euros (§ 18k (1) UStG); details are in IOSS explained.

What this means for you: For goods from a third country into the EU, the IOSS may apply, not the EU scheme of the OSS.

Where does a sale to a customer outside the EU belong?

The table shows where you place the sale when you ship from Germany:

Customer is in	Treatment	Where you declare it
France, Italy, Spain (EU country)	Distance sale to a consumer	OSS return to the BZSt
Monaco	counts as France (§ 1 (2a) UStG)	OSS return to the BZSt
Switzerland, Norway, United Kingdom	Third country: export supply if the export is proven	VAT advance return, tax-exempt export with proof
Germany	Domestic sale	VAT advance return

The BZSt notes that domestic sales to private persons in Germany belong in the OSS return only if they were made under the special scheme, for example through an electronic interface. Otherwise they go through the general procedure with the tax office.

What this means for you: The OSS return contains only EU countries; third-country sales appear in the advance return.

Which mistakes happen often?

Entering Swiss or UK sales in the OSS return. The form knows only EU member states as country of consumption.
Still treating the UK like an EU country. It is third-country territory; for the export you need proof (§ 6 (4) UStG).
Declaring the export tax-free without proof. Without proof the exemption is at risk.
Treating Monaco as a third country. The law counts Monaco as France.
Using the OSS for goods from a third country into the EU. The IOSS exists for that (§ 18k UStG).

What this means for you: Sort orders by destination before you prepare the return.

How does VAT GPT help here?

VAT GPT is the tax software for online sellers, self-employed people and small businesses in Germany – OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. VAT GPT works out the OSS return from your reports and invoices with the method "Upload – check – send":

Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates the OSS return for the EU countries. You check the country lines and see that third-country sales do not belong.
Send: With VAT GPT Pro the OSS return goes directly to the BZSt. You register for the OSS yourself in the BZStOnline portal.

Plans are Free, Go (30 days free with all Pro features) and Pro. Try it free

What this means for you: Your reports become the return in three steps.

Frequently asked questions

Does the OSS scheme apply to Switzerland? No. Switzerland is not in the EU. A delivery there is not an OSS sale but usually an export supply with proof (§ 6 UStG).

Does the OSS apply to the UK? No. The United Kingdom is third-country territory (§ 1 (2a) UStG). The Isle of Man counts as territory of the United Kingdom.

Does a customer in Monaco belong in the OSS? Yes, like a customer in France. Monaco counts as French territory (§ 1 (2a) UStG).

Do I enter third-country sales in the OSS return? No. They belong in the VAT advance return, as far as the export is tax-exempt.

What applies if goods come from China into the EU? Then the IOSS (§ 18k UStG) may apply. It is a separate scheme and not the EU scheme of the OSS.