{"id":29698,"date":"2025-06-20T13:28:46","date_gmt":"2025-06-20T12:28:46","guid":{"rendered":"https:\/\/pich.bnfix.com\/ventas-a-distancia-e-iva-regimen-especial-de-la-ventanilla-unica-b2c\/"},"modified":"2025-06-24T11:05:18","modified_gmt":"2025-06-24T10:05:18","slug":"distance-sales-and-vat-special-one-stop-shop-regime","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/distance-sales-and-vat-special-one-stop-shop-regime\/","title":{"rendered":"Distance Sales and VAT: Special One-Stop Shop Regime (B2C)"},"content":{"rendered":"<section  class='av_textblock_section av-mc4s4inf-7fa2ae5a4a19782eccd2f2d058857fd8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h1>Distance Sales and VAT: Special One-Stop Shop Regime (B2C)<\/h1>\n<\/div><\/section>\n<div  class='avia-slideshow av-mc4s9i2o-8934a28367dc594f0b10c52b0619e08c avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mc4s9i2o-8934a28367dc594f0b10c52b0619e08c__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-29612 avia-img-lazy-loading-not-29612\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-karolina-grabowska-4386152_IVA_ comercio_UE_euros' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mc4s7wni-f5d97f597024ddb3c2a6643da175767f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p data-start=\"67\" data-end=\"272\">The <strong data-start=\"71\" data-end=\"105\">VAT One-Stop Shop system (OSS)<\/strong> facilitates compliance with tax obligations arising from cross-border <strong data-start=\"176\" data-end=\"210\">B2C transactions within the EU<\/strong>, avoiding the need to register in each destination country.<\/p>\n<p data-start=\"274\" data-end=\"460\">In this circular, we explain in detail the different <strong data-start=\"327\" data-end=\"347\">OSS\/IOSS regimes<\/strong>, their <strong data-start=\"355\" data-end=\"369\">advantages<\/strong>, <strong data-start=\"371\" data-end=\"385\">thresholds<\/strong>, <strong data-start=\"387\" data-end=\"409\">formal obligations<\/strong>, and other <strong data-start=\"421\" data-end=\"436\">key aspects<\/strong> for economic operators.<\/p>\n<p data-start=\"462\" data-end=\"525\">\ud83d\udc49 We have attached the full circular with all the information.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mc4se9on-c6ecaa3a834020b909d68db57adfb160\">\n#top .hr.hr-invisible.av-mc4se9on-c6ecaa3a834020b909d68db57adfb160{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-mc4se9on-c6ecaa3a834020b909d68db57adfb160 hr-invisible  avia-builder-el-3  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-to8kff-be148a6d0a35e20812ea9ddd5f0eb0f1-wrap avia-button-center  avia-builder-el-4  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/06\/VENTANILLA-UNICA-OSS_IOSS-ENG.pdf'  class='avia-button av-to8kff-be148a6d0a35e20812ea9ddd5f0eb0f1 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Read or download the circular in PDF format\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read or download the circular in PDF format<\/span><\/a><\/div>\n<div  class='hr av-1riflaj-bf8570407f86894f24d7b8321b6537c9 hr-default  avia-builder-el-5  el_after_av_button  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-1b2xfsb-5e7e3bc3878679d1b1922ba605bc9620 av_one_fifth  avia-builder-el-6  el_after_av_hr  avia-builder-el-last  first flex_column_div  '     ><section  class='avia-team-member av-l6aqk52t-a1ce9786f92d079d6fceca7b68790ac3  avia-builder-el-7  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16118 avia-img-lazy-loading-not-16118 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg\" alt='Carolina Mateo'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es<\/span><a href='https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es' class='avia-team-icon av-q9iv13-b425a273a1e81716ddf93472d8099e6d linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Linked in Carolina Mateo\" target='_blank' data-av_icon='\ue8fd' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Carolina Mateo<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >carolina.mateo@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>BNFIX PICH TAX LEGAL AUDIT<br \/>\nEconomista \u00b7 Responsable \u00e1rea fiscal internacional<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":29614,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[161],"tags":[1397,489,1395,1398,1396],"class_list":["post-29698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-en","tag-b2c","tag-europa-en","tag-iva-ca-en","tag-one-stop-shop","tag-oss-en"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/29698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/comments?post=29698"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/29698\/revisions"}],"predecessor-version":[{"id":29745,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/29698\/revisions\/29745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/29614"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=29698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=29698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=29698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}