OSS – EU Home client
VAT Changes Since July 1, 2021
Distance Sales Threshold:
- The old country-specific thresholds were removed.
- Only EU companies with single-country storage still have a €10,000 distance sales threshold.
VAT Registration Under OSS:
- Businesses registered for OSS do not need to obtain VAT numbers in countries where they ship but do not store goods.
- However, if you store goods in multiple EU countries, you must register for a VAT number in each storage location.
Domestic Sales Are Not Included in OSS:
- Domestic B2C sales must be reported separately via standard VAT returns.
- Example: If an Italian warehouse ships a product 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.
📌 Watch our video below for practical examples of OSS and standard VAT reporting in different storage scenarios.
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verified - 31.01.2025 - EA
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