B2C Sales

    Business-to-consumer sales where VAT applies at the consumer's location.

    Definition

    For cross-border B2C sales within the EU, VAT is generally charged at the rate applicable in the consumer's country. The One-Stop Shop (OSS) scheme simplifies this by allowing businesses to report all EU B2C VAT through a single return in their home country.

    Related Terms

    One-Stop Shop (OSS)
    An EU system for reporting VAT on cross-border B2C sales in one return.
    VAT (Value Added Tax)
    A consumption tax levied at each stage of the supply chain.
    Place of Supply
    The location where a transaction is deemed to occur for VAT purposes.

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