Does the One-Stop-Shop scheme (OSS) apply to UK sellers?

Only partially. The OSS was designed to allow businesses based and stocking within the EU to handle cross-border distance sales through a single reporting point instead of registering separately in each EU country. As a UK business without an EU establishment importing from a third country, you typically don't qualify for the most favourable OSS route and instead need direct VAT registration in Germany or a local tax representative, as eClear describes in their post-Brexit VAT and customs analysis. Depending on your warehouse structure — such as using multiple Amazon Fulfillment Centres across the EU — the situation can become more complex, which is why early tax advice is worthwhile.