One Stop Shop. Once your cross-border consumer sales in the EU pass €10,000 for the year, OSS replaces a VAT registration in every member state with one quarterly return filed where you are established.
One Stop Shop. Once your cross-border consumer sales in the EU pass €10,000 for the year, OSS replaces a VAT registration in every member state with one quarterly return filed where you are established.
That €10,000 is ONE number for the whole union, not one per country — which is exactly how it gets crossed unnoticed, because no single country's sales ever look big enough to matter.
Every term here is one the protocol actually uses, defined for somebody who was never taught it — with the part that usually goes wrong. All terms →