Main facts about the One-Stop Shop (OSS) scheme

Spread the love

What changed from July 1, 2021?

On 1 July 2021, all European Union Member States rolled out a new e-commerce VAT system which entails a One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) program. The aim of those programs is to promote both the cross-border online trade and trade across the EU by simplifying compliance obligations.


What is OSS?

OSS is a new EU VAT scheme that simplifies up to 95% of VAT obligations for sellers of goods and services to consumers throughout the European Union. Under the OSS, the seller can register for VAT in a single EU country for all intra-EU distance sales of goods and for business-to-consumer supplies of services, then declare and pay the VAT due via a single quarterly return. OSS enables sellers to avoid VAT registration in multiple EU countries. Read more…


Free OSS Guide 

  • * By downloading our guide you agree to subscribe to GVC’s monthly VAT newsletter
  • This field is for validation purposes and should be left unchanged.

Facts about OSS

  • OSS came into effect 1 July 2021
  • A threshold of 10 000 EUR will apply for all EU countries
  • The 22 EUR VAT exemption is removed. On every imported good or service VAT must be paid whether your business is enrolled to OSS or not
  • OSS is NOT compulsory but recommended
  • Reporting of the OSS VAT returns and payments is required on a quarterly basis


OSS covers sales such as:

  • All services to EU consumers
  • Distance sales of goods to EU buyers


Who can use OSS?

  • You can qualify for OSS if you are an e-commerce seller based in the EU 


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!