Does the One Stop Shop (OSS) apply to me? We’re hearing this question a lot, for good reason. The OSS has far-reaching VAT implications for e-commerce sellers in Europe. Here’s a brief overview to help you understand how the OSS affects your business.
When does the OSS apply to me?
If you sell goods online to customers in the EU, you will likely benefit from the new e-commerce OSS. The OSS simplifies VAT registration and filing, enabling businesses to account for VAT on sales in multiple EU countries with a single digital VAT return.
In short, if you are an e-commerce retailer that sells to customers in EU states, the OSS will probably be applicable to your business. However, there are certain instances in which the OSS will not apply. Moreover, as the OSS is optional, there are occasions on which an e-commerce business may choose not to use the OSS. Let’s consider some of them.
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