Distance Sales and VAT: Special One-Stop Shop Regime (B2C)

The VAT One-Stop Shop system (OSS) facilitates compliance with tax obligations arising from cross-border B2C transactions within the EU, avoiding the need to register in each destination country.

In this circular, we explain in detail the different OSS/IOSS regimes, their advantages, thresholds, formal obligations, and other key aspects for economic operators.

👉 We have attached the full circular with all the information.