The motivation behind One-Stop Shop
Today, businesses selling goods above a certain threshold to multiple EU Member States are required to register and pay VAT in each Member State their customers are located. For many, this means registering for VAT in several jurisdictions, which is often a time-consuming and costly process. The One-Stop Shop (OSS) scheme introduces the capability for VAT to be paid to a single tax authority on sales in all EU Member States.
A similar measure – the Mini One-Stop Shop (MOSS) – has existed since 2015. It introduced major VAT simplifications for non-EU businesses supplying digital goods and services to consumers in Member States. Now its scope has been extended and MOSS has become OSS.
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