What Was the Situation Before July 2021?

Until July 2021, the Mini One Stop Shop (MOSS) was in place. It was an electronic system that allowed service providers supplying telecommunications, broadcasting, and electronic (TBE) services to consumers in the EU to declare and pay VAT in all EU Member States through a single Member State.

Learn more about MOSS here.

What Has Changed?

Since July 1, 2021, the MOSS scheme has been expanded:

• It now applies to all business-to-consumer (B2C) services conducted in EU Member States where the supplier is not established (e.g., when storing goods in another country).
• The One Stop Shop (OSS) system now also covers all distance sales of goods within the EU.
• Certain domestic supplies of goods facilitated by electronic platforms are also included under specific conditions.
• Additionally, a new scheme, the Import One Stop Shop (IOSS), has been introduced for VAT declaration and payment on distance sales of low-value goods imported from outside the EU.

What Are the Benefits of OSS?

• No need to register for VAT in every EU country where you do not store goods.

What New Obligations Are Introduced Through OSS?

• OSS VAT Registration:
  
  • You must register for OSS VAT in one Member State as your home country for EU VAT purposes.
  • If your business is registered inside the EU, you must use your country of registration.
  • If your business is registered outside the EU, you can select any country where you store goods as your OSS home country.
• Declare VAT for Cross-Border B2C Sales:
  
  • If you ship goods from one EU country and deliver them to another, you must declare VAT in your OSS VAT return.
• Pay VAT in One Member State:
  
  • The VAT for your OSS return must be paid in the home country where you registered for OSS.

📌 For more details on how OSS affects your business, check out our OSS video above and related articles.