One-Stop-Shop(OSS)
An EU VAT simplification scheme that allows businesses to report and pay VAT for cross-border B2C sales in all EU countries through a single quarterly return in their home country.
What is the One-Stop-Shop (OSS)?
The One-Stop-Shop (OSS) is an EU-wide VAT simplification scheme introduced in July 2021 as part of the EU e-commerce VAT package. It allows businesses selling goods or services to consumers in other EU countries to register for VAT once in their home country and file a single quarterly return covering all EU B2C sales.
Before OSS, businesses exceeding distance selling thresholds in any EU country had to register for VAT in that country, file local returns, and pay VAT to multiple tax authorities. With OSS, businesses file one quarterly return declaring all EU B2C sales, and their home tax authority distributes the VAT to the relevant countries.
There are three OSS schemes: the Union scheme (for EU businesses selling to EU consumers), the Non-Union scheme (for non-EU businesses selling digital services to EU consumers), and the Import One-Stop-Shop (IOSS) for goods valued under €150 imported from outside the EU.
The OSS threshold is €10,000 per year in combined EU cross-border B2C sales. Below this threshold, businesses can charge their home country's VAT rate. Above it, they must charge the destination country's VAT rate. OSS registration is voluntary but highly recommended for businesses selling across the EU.
Key OSS Benefits
- Single VAT registration for all EU B2C sales
- One quarterly return instead of multiple country filings
- €10,000 threshold before destination country VAT applies
- Applies to goods, services, and digital products
- Payment to one tax authority who distributes to others
- Available to EU and non-EU businesses (different schemes)
OSS in Action
How the One-Stop-Shop works in practice.
Digital Product Sales
A Dutch course creator sells to consumers in 15 EU countries. Instead of 15 VAT registrations, they use OSS with one quarterly Dutch return covering all sales.
Below Threshold
A Dutch shop has €8,000 in annual EU B2C sales. They can charge 21% Dutch BTW on all sales. Once exceeding €10,000, destination country rates apply.
E-commerce Store
An online retailer ships products to French consumers. They charge 20% French VAT and report it through their Dutch OSS return.
Subscription Service
A Dutch SaaS company has B2C subscribers across the EU. OSS allows them to charge correct VAT per country and report it all in the Netherlands.
Mixed B2B and B2C
A business has both B2B (reverse charge) and B2C (OSS) customers. B2B uses reverse charge, B2C uses OSS - different systems for different customer types.
Quarterly Reporting
Each quarter, the business files one OSS return showing sales per EU country with VAT collected at each country's rate.
OSS Support with PayRequest
PayRequest helps businesses selling to EU consumers by automatically applying the correct destination country VAT rates and providing detailed reporting.
Destination Country VAT
When selling B2C to other EU countries, PayRequest can apply the correct local VAT rate based on customer location.
VAT Rate Database
Built-in knowledge of VAT rates for all 27 EU member states, automatically updated when rates change.
Customer Location Detection
Determine customer location for correct VAT application using billing address and payment method country.
Detailed Reporting
Export sales data by country for easy OSS return preparation, showing revenue and VAT per EU member state.
Related PayRequest Features
Features for EU consumer sales.
Related Glossary Terms
Sell to consumers across the EU
Apply correct VAT rates automatically and simplify your EU B2C sales compliance with PayRequest.