OSS (One Stop Shop)

OSS (One Stop Shop)

The OSS simplifies VAT registration and filing, enabling businesses to account for VAT on sales in multiple EU countries with a single digital VAT return.


Eliminates the need for VAT registration in countries that you sell goods but you do not store goods in

One OSS return that covers all of your EU VAT cross-border obligation for B2C sales

Money due to other EU countries will be sent by the home tax office

For example, companies storing goods in their home country and selling into 5-6 other EU countries without storage there, will now only have to submit one home VAT return and one OSS VAT return per period. A payment for each return will be required. 


Annual sale of goods or digital services higher than €10,000.

 If you sell “low value goods” which cost less than €150 outside the EU then you need to register for IOSS as well.