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HomeAll you need to know about the one-stop shop (OSS)
Information for sellers
Väljaande metaandmed
Currently EU businesses making distance sales of goods from within the EU above a certain threshold (EUR 35 000 or 100 000, depending on the Member State) to buyers located in another EU Member State need to register and pay VAT in the buyers’ Member State. This is very costly and burdensome. From 1 July 2021 new rules enter into force. According to these new rules, below a threshold of EUR 10 000 VAT can be paid to the Member State where the selling business is located. Above this threshold, businesses will be able to easily register in a One-Stop Shop (OSS) – where they can easily declare and pay the VAT due in other Member States.
- Avaldatud:
- Kollektiivautor(id): Directorate-General for Taxation and Customs Union (Euroopa Komisjon)
- Teemad: Ühendusesisene kaubandus – Kaupade vaba liikumine , Tollieeskirjad
- Teema: administrative cooperation , customs cooperation , customs regulations , distance selling , electronic commerce , electronic government , EU Member State , goods and services , information system , intra-EU trade , VAT
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| ISSN | ISBN 978-92-76-23998-7 | DOI 10.2778/55681 | Katalooginumber KP-01-20-628-EN-N |
- Released on EU publications website:
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