OSS – EU Home client
🏛 VAT Changes Since July 1, 2021
- 🚫 Distance Sales Threshold Updated:
- The old country-specific thresholds have been removed.
- Only EU companies with single-country storage still benefit from the €10,000 threshold for distance sales.
🏢 VAT Registration Under OSS
- ✅ Businesses registered for OSS do not need a VAT number 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 a product is 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.
📌 Need practical OSS reporting examples for different storage scenarios? Check out our video guide!
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verified - 31.01.2025 - EA
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