VAT OSS (One-Stop Shop)
The EU scheme that lets a seller declare and pay VAT on consumer sales in other EU countries through one return at home.
Since July 1, 2021, a business selling digital services or goods to consumers across the EU charges the VAT rate of the buyer’s country and reports it quarterly through the One-Stop Shop in its own country, instead of registering in each one. An EU-wide threshold of EUR 10,000 a year applies to small sellers. Once registered, a return is due every quarter, even with zero sales.
Related terms
- Merchant of record (MoR): A company that sells your software to customers in its own name, handling payments, sales tax, invoices and refunds for you.
- B2B contract (Poland): How many Polish developers work: as their own registered business, invoicing the client monthly instead of being employed.
