Да. Без регистрации налогообязанным по налогу с оборота нельзя применять особый порядок OSS и зарегистрированное предприятие в Эстонии не может зарегистрироваться пользователем особого порядка OSS ни в одной другой стране ЕС, где у нее есть номер по налогу с оборота.
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