A foreign company does not obtain one EU-wide VAT number. The European Commission states that each Member State issues its own national VAT number. Start with the supply and taxable country, then decide whether a local number, an OSS filing lane or a VAT-refund route fits the facts.
Start with the transaction map
List goods, services, customer status, dispatch or performance country, import flow and any local stock. That map comes before an application. The EU cross-border VAT guidance separates B2B, B2C, goods and services; a company address or invoice currency cannot replace that analysis.
When a local VAT number may be needed
Local registration is a national question. It can arise where a taxable activity creates a national obligation, and it may be needed in more than one Member State. Only the relevant tax administration issues the number; the Commission specifically warns against offers to obtain an official number for an advance payment.
What OSS actually centralises
OSS guidance describes one registration, return and payment for covered cross-border consumer sales, with VAT charged at the customer-country rate. It reduces registrations for the covered flows; it is not a universal replacement for every local VAT obligation. The appropriate Union, Non-Union or Import scheme depends on establishment and transaction type.
Do not confuse a refund claim with registration
The Commission’s refund guidance describes cross-border refund procedures where the business is not required to register in the Member State where VAT was incurred. A recovery claim is therefore not a shortcut for an obligation that already requires local registration.
Build the operating file before launch
Keep contracts, invoices, transport or performance evidence, customer VAT evidence where relevant, import records and the logic for the selected reporting lane. OSS records are kept for up to ten years under the official OSS guidance. Recheck the map when stock, marketplaces, customer mix or fulfilment changes.
FAQ
Does OSS create one VAT number for all EU countries?
No. OSS is a special reporting route for covered cross-border consumer supplies. National VAT numbers remain national.
Can a non-EU company use OSS?
The official guidance describes a Non-Union scheme for qualifying services to EU consumers where the business has no EU fixed establishment; the exact facts still matter.
Is VIES the issuer of a VAT number?
No. VAT numbers are issued by national tax administrations. VIES is used to check validity.
