EU VAT One Stop Shop for a UK Association's Virtual Conference

Client profile

Client

Association registered in England

Activity

Annual virtual conference with delegates from many countries

Registration in Latvia

Latvian VAT number, OSS non-Union scheme

Services

OSS registration and returns, Latvian VAT returns

The challenge

The association was already our client: it is registered for VAT in Latvia and we file its monthly Latvian VAT returns. It was now preparing its next virtual conference, with ticket sales due to start soon.

For virtual conference services, the standard VAT rate of the delegate's country usually applies. The association needed a way to report and pay that VAT correctly, and clear answers to practical questions: how to invoice, which quarter a sale belongs to, and what happens between conferences.

As the association is registered outside the EU, in England, the OSS non-Union scheme applies. OSS covers sales to private individuals (B2C). IOSS does not fit here, as it is meant for imported goods.

Our approach

• Registered the association for the OSS non-Union scheme in Latvia. We explained that by default the registration takes effect from the next quarter, but it can apply sooner if the application is made by the 10th of the following month.
• Set out the data we need each quarter in Excel, aggregated by country where possible: customer country code, rate type, VAT rate, type of supply, net amount and VAT amount.
• Explained that sales are reported in the quarter of the invoice date, not the event date.
• Explained that the OSS return is separate from the Latvian VAT return and is filed quarterly, and that while the OSS registration is active, a nil return is due for quarters without sales.
• Pointed out that a submitted OSS return cannot be amended: corrections go into later returns, and each payment must quote the return's unique reference number.

The outcome

• The association is registered under the OSS non-Union scheme, the right scheme for an organisation established outside the EU.
• With one registration in Latvia, the association can report VAT on delegates from every EU country.
• The association knows what data to send us and when, and what to do in quarters without sales.

Services used

• Cross-Border VAT