OSS - One Stop Shop

What is the current situation?

Currently, the Mini One Stop Shop (MOSS) is an electronic system allowing service providers supplying telecommunications, broadcasting and electronic (TBE) services to consumers in the EU to declare and pay VAT due in all EU Member States in one single Member State.


What is changing?

From 1st July 2021, the MOSS scheme will be extended to all business-to-consumer (B2C) services taking place in EU Member States where the supplier is not established ( storing goods).

This new One Stop Shop (OSS) will apply also to all distance sales of goods within the EU and to certain domestic supplies of goods facilitated by electronic interfaces under certain conditions. What is more, another new scheme will be created for the declaration and payment of VAT on distance sales of low value goods imported from outside of the EU, called the Import One Stop Shop (IOSS).


What Is the advantage of the OSS?

No need to register in countries where you do not store goods.


What new obligations are introduced through the OSS?

  • You need to register for OSS VAT in one Member State (home country for EU) 
  • Declare the VAT for “between countries” B2C sale (when you ship from one country and deliver to another) in your VAT OSS return;
  • Pay the VAT for OSS return in one Member State (home country for EU


*For more information on how OSS will affect your business please check out our OSS video and see our other related articles