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Who should opt-in to use the OSS

  • EU intracommunity B2C sellers who surpass the new threshold of EUR10.000 not including their country of establishment should register for the OSS in order to benefit from being able to sell in all EU countries with a single VAT return.
  • Online Marketplaces that facilitate supplies of goods within the EU.
  • Sellers who offer B2C services can also use the OSS.
  • Sellers outside the EU can also use the OSS for distance sales of goods within the EU.
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