OSS – EU Home client

Changes from the 1st of July 2021

  • The old distance sales thresholds will be abolished. Only EU companies with single country storage will still have a 10,000 Euro distance sale threshold limit applicable. 

  • This means that if you register to OSS from 1st July 2021 you will not have to register for a vat number in countries you ship to but do not store in. 

  • If you store goods in several EU countries then you will still need to register for a vat number for each country where storage takes place. 

  • Domestic sales are NOT reported via OSS.  These will still be reported separately via a standard vat return to all countries applicable.

    eg.: Italian warehouse ships product to an Italian end consumers address = Domestic  B2C

  • Imports, Purchases and Business to Business ( B2B) sales are NOT included in the new OSS filing and need to be reported via the standard vat return method.

    *Please view our video for some helpful examples of how OSS and standard vat reporting will be applied to single and multiple storage situations: