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Guide to the VAT mini One Stop Shop (REV 1 applicable from 1 January 2019)

For those being impacted by the new rules of the E-Commerce VAT Directive, the guide to the (Mini) One Stop Shop (OSS) may be a good reminder on what is coming,

B2C sellers may opt for the OSS and simplify their VAT administration …..

  • register for VAT electronically in one single Member State for all these sales of goods and services;
  • declare in a single electronic return and make a single payment of the VAT due on all these sales of goods and services;;
  • work with the tax administration of the Member State in which they are registered for the OSS, and in one language, even though their sales are EU-wide.

Source European Commission