OSS – NON EU Home client
VAT Changes Since July 1, 2021
Distance Sales Threshold: The previous country-specific thresholds were removed. Instead, a single €10,000 threshold now applies for all EU distance sales.
Non-EU Businesses Selling to EU Customers:
- Companies without a business base in Europe (e.g., no EU warehouse or marketplace facilitator like Amazon/eBay) are considered exporters when selling to EU customers.
- End customers in the EU 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 still be reported separately through standard VAT returns.
- Example: If an Italian warehouse ships goods 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 and must be reported through standard VAT returns.
📌 For practical examples of OSS reporting in single and multiple storage scenarios, check out our videos below.
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verified - 31.01.2025 - EA
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