OSS – NON EU Home client

Changes from the 1st of July 2021

  • Distance sales thresholds will no longer apply to individual countries and instead there will be a 10,000 euro distance sales threshold for Europe, which will apply to EU clients with a single point of storage only.

  • NON EU home companies without a business base in Europe ( warehouse or marketplace facilitator like Amazon or EBay) directly selling from outside of the EU to end customers within the EU ( EU delivery) will still be classed as exporting to the EU.  End customers receiving these orders will be charged customs duties and taxes on their purchases. 

  • 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 sales are NOT included in the new OSS filing and need to be reported via the standard vat return method

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