OSS
Also known as: One-Stop Shop, Union OSS, Non-Union OSS
The EU VAT scheme for cross-border B2C sales within the EU above EUR 10,000 / year.
OSS (One-Stop Shop) is the EU VAT regime, in force since 1 July 2021, that lets EU and non-EU sellers register in a single member state and remit VAT for all EU B2C sales above an annual EUR 10,000 distance-sales threshold. Union OSS covers EU-established sellers; Non-Union OSS covers non-EU sellers of services. IOSS (Import One-Stop Shop) is the parallel scheme for non-EU import parcels under EUR 150.