Published 2026-10-22
The One-Stop-Shop (OSS) lets you report VAT on cross-border sales to EU consumers in a single quarterly return. It saves many registrations, but it does not replace a local VAT number if you store goods in another country.
What OSS covers
Since 1 July 2021, when an EU-established business's cross-border B2C sales of goods (and certain services) to other EU countries pass €10,000 a year in total, VAT is due at the customer's local rate. Instead of registering in each customer's country, you can:
- register for the Union OSS in your home country,
- charge each customer the VAT rate of their country,
- file one quarterly OSS return and make one payment.
What OSS does not cover
- Sales from stock held in the customer's country. These are domestic sales and need a local VAT return.
- Movements of your own stock between EU countries, for example under Amazon Pan-EU FBA.
- B2B sales, which usually fall under the reverse charge and EC Sales Lists.
- Input VAT recovery. OSS returns cannot be used to reclaim VAT on costs in other countries.
And IOSS?
The Import One-Stop-Shop (IOSS) covers goods in consignments worth up to €150 shipped from outside the EU directly to EU consumers. VAT is charged at checkout and declared in a monthly IOSS return, so the parcel clears customs without import VAT being collected from the customer.
Examples
| Your set-up | What you usually need |
|---|---|
| German company, ships from Germany to consumers across the EU, over €10,000 | German VAT number plus OSS |
| German company using Amazon Pan-EU with stock in Poland and France | German, Polish and French VAT numbers, plus OSS for other cross-border sales |
| UK company, stock only in a German warehouse, selling across the EU | German VAT number; the business may also register for OSS through Germany |
Not sure which applies to you? See our OSS and IOSS service or book a free consultation.