One-Stop Shop (OSS)

    An EU system for reporting VAT on cross-border B2C sales in one return.

    Definition

    The One-Stop Shop is a simplified system that allows businesses selling goods or digital services to consumers in other EU countries to register and declare VAT in a single member state, rather than registering in each country where they have customers. It was introduced on July 1, 2021, replacing the MOSS (Mini One-Stop Shop).

    Related Terms

    VAT (Value Added Tax)
    A consumption tax levied at each stage of the supply chain.
    B2C Sales
    Business-to-consumer sales where VAT applies at the consumer's location.
    VAT Registration
    The process of obtaining a VAT identification number.

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