One-Stop-Shop (OSS)

The One-Stop Shop (OSS) is an electronic portal that sellers can use from 1 July 2021 to fulfill their VAT obligations for e-commerce sales and other electronic services (e.g.  streaming or e-books) within the EU to consumers (B2C). The new Europe-wide threshold of EUR 10,000.00 (net) applies to intra-community distance sales to all EU countries.

Consequently, most online sellers are liable for tax in the EU country where their deliveries arrive once the threshold has been exceeded. To avoid VAT registration in each country, online sellers can declare their sales via the One-Stop Shop (OSS).

Online sellers registered in the EU must register for OSS in their home country and online sellers registered in non-EU countries can choose the EU country for OSS registration, depending on factors, e.g. permanent establishment, warehouse etc.

If you are an online seller and do not opt to use the OSS system, you will require a German VAT registration if you deliver goods to Germany and your total deliveries to EU countries exceed EUR 10.000,00 (net). Please do not hesitate to contact us if you would like more information on WW+KN’s VAT registration and compliance services for online sellers as well as OSS registration and compliance by sending an email at office@german-tax-consultants.com.