OSS – NON EU Home client
🏛 VAT Changes Since July 1, 2021
- 🚫 Distance Sales Threshold Removed:
- The previous country-specific thresholds no longer apply.
- A single €10,000 threshold now applies for all EU distance sales.
🌍 Non-EU Businesses Selling to EU Customers
- 📦 If your company has no business base in the EU (e.g., no EU warehouse or marketplace facilitator like Amazon/eBay), you are considered an exporter when selling to EU customers.
- 💰 EU end customers must pay customs duties and taxes upon receiving their orders.
🏢 VAT Registration for Storage in the EU
- 🏬 If you store goods in multiple EU countries, you must register for a VAT number in each country where storage occurs.
🚫 Domestic Sales Are Not Included in OSS
- 🛒 Domestic B2C sales must be reported separately through standard VAT returns.
- 📌 Example: If goods are shipped from an Italian warehouse to an Italian customer, this is a domestic sale, not an OSS transaction.
📋 Excluded from OSS Filing
- ❌ Imports, purchases, and B2B sales are not covered by OSS.
- 📑 These transactions must be reported through standard VAT returns.
📌 Want to see practical OSS reporting examples for single and multiple storage scenarios? Check out our video guide below!
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verified - 31.01.2025 - EA
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