VAT OSS: Simplifying EU Cross-Border Sales

• The VAT One Stop Shop (OSS) simplifies VAT obligations for businesses selling across the EU.
• It allows businesses to declare and pay VAT for all EU member states through a single online portal.
• The OSS replaces the need for multiple VAT registrations.
• The OSS covers most B2C transactions in the EU.
• The OSS aims to reduce administrative burdens and promote corporate expansion within the EU digital single market.
• The Non-Union OSS scheme covers non-EU companies providing B2C services like digital, telecommunications, and broadcasting services.
• The Union OSS scheme covers B2C sales of products and services for companies based in the EU.
• The Import One Stop Shop (IOSS) simplifies VAT collection for remote sales of imported products up to €150.
• Businesses must select a member state of identification based on their establishment or operational presence.
• Non-EU organizations can choose any member state, often by appointing an intermediary.

Source: eurofiscalis.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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