OSS(One Stop Shop)就在这种背景下应运而生。我们再次回顾一下,OSS是一种申报增值税的方式,旨在处理这种跨国2C场景(货物类、服务类都可以),并不会覆盖掉local的申报义务。下面我们将详细介绍OSS相关内容。 相关概念 1.OSS所涵盖的内容不仅仅包括欧盟境内2C的,还包括从欧盟境外的国家发货; 2.注册OSS有3种方案(...
VAT package simplifying cross-border B2C trade in the EU From 1 July 2021, the EU will introduce its e-Commerce VAT Package. The package replaces existing distance-selling rules and extends the Mini One Stop Shop (MOSS) into a wider-ranging One Stop Shop (OSS). ...
At the heart of the 2021 e-commerce EU VAT reboot is the introduction of the One-Stop-Shop (‘OSS’) single EU VAT return and the withdrawal of the Distance Selling thresholds. This is one of three reforms as part of the 2021 EU e-commerce VAT package.
VAT in the EU: one-stop (but no shop)doi:10.54648/ecta2005013van der PaardtR. NEc Tax Review
Effective January 1, 2025, the European Union (EU) is implementing a comprehensive overhaul of its Value Added Tax (VAT) scheme, with a primary focus on supporting small and medium-sized enterprises (SMEs) across all Member States. The new framework introduces key features aimed at standardizing...
- digital sales for telecomunication and other digital services which are part of Mini One Stop Shop EU scheme (MOSS) - physical products which are subject to VAT rules (EUVAT scheme) General Options First, basic options which influence the VAT rate calculation and detection...
you can enable the new One-Stop Shop (OSS) regime, required for all online retailers that manage EU sales from 1 July 2021. With this procedure, if your EU cross-border sales stay under 10.000€/year, you can apply your country’s VAT; otherwise, you must use the local VAT of the ...
2. The Import One Stop Shop (IOSS) You can register yourself via an intermediary and file your own EU VAT returns. If you prefer to concentrate on selling, you may want to consider an ‘assisted’ IOSS solution. Whichever approach you choose they allow you to calculate and collect VAT ...
The EU’s Import One-Stop Shop (IOSS) scheme simplifies your VAT obligations Avalara’s IOSS service lets you take advantage of the scheme to make selling easier. Here’s how: With just a single registration needed to trade with all 27 EU members, you’ll greatly reduce your reporting re...
EU VAT and Mini One Stop Shop Tax System for Virtuemart (MOSS) One Page Checkout for Virtuemart 3 (and Virtuemart2) now comes with a special calculation plugin which is capable of calculating tax on your digital sales to European Union the way they are ought to calculated. The plugin gener...