Is it possible for a company to start using the OSS starting 2022 in order to process all of 2021 uniformly in the Value Added Tax?

It is possible to use the One Stop Shop procedure starting 2022. However, this is not recommended, as exceeding the current threshold of EUR 10,000 will result in a tax liability in each receiving country, which must then be handled by means of a local VAT registration. This will result in higher costs and administrative work for your business.