Guides: e-commerce

Diagram of the VAT One Stop Shop: sales to consumers in countries A, B and C, each at that country's VAT rate, go into one quarterly OSS return filed in the member state of identification, which passes the VAT on.

VAT One Stop Shop (OSS): One Return for EU Consumer Sales

Selling to consumers across the EU? Past EUR 10,000, their country's VAT applies. How the One Stop Shop return works.