No, there are specific rules that determine the country of registration for the IOSS.
Businesses established in the EU have to register in the country of their establishment and only if they have more establishments, they can choose in which of them they register for the OSS scheme.
Non-EU businesses cannot register directly for the IOSS, they have to appoint an intermediary (tax representative) based in the EU and the intermediary will be registered in the country of his establishment.