What is OSS?
Short answer
The One Stop Shop: one quarterly return for VAT on sales to consumers across the EU, instead of a registration in each country.
If goods ship from a warehouse in another member state, OSS applies from the first sale. An online shop may need both VIES and OSS.
Information, not advice. This answer describes the published position as it stands on 10 October 2026. Requirements, fees and processing times set by the authorities change from time to time; the current position is confirmed before any work starts.
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