What was the situation before the 1 July?
Formerly, the Mini One Stop Shop (MOSS) was 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 has changed?
Since 1 July 2021, the MOSS has been extended to all business-to-consumer (B2C) services taking place in EU Member States where the supplier is not established.
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 was 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).
Click on the icons below to get more information on each of them.
What are the advantages of the OSS?
The One Stop Shop simplifies VAT obligations for businesses selling goods and supplying services to final consumers throughout the EU, allowing them to:
- Register for VAT electronically in one single Member State for all the eligible sales of goods and services to customers located in the other Member States;
- Declare the VAT due on all these sales of goods and services in a single electronic VAT OSS return and make a single payment of the declared VAT;
- Work with the tax administration of the Member State in which they are registered for the OSS, and in one language, even though their sales are EU-wide.
The below table outlines which system should be used for which type of supply and/or taxable person:
|Non-Union Scheme/OSS||Union Scheme/OSS||Import Scheme/ IOSS|
|Types of supplies||ALL B2C supplies of services to customers in the EU|
a) ALL B2C supplies of services in the EU
b) Distance sales of goods within the EU
c) Art 14a(2) domestic B2C supplies of goods
|Distance sales of imported goods in consignments ≤ EUR 150.|
|Taxable person||Non-EU established|
a) Only EU established
b) EU & non-EU established
c) Electronic interfaces
EU & non-EU established, including electronic interfaces
Need more information?
Check out the Resource page.