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