OSS (One-Stop Shop scheme)
is a special scheme (an extension of MOSS
) being used for simplification of the online sale process of goods for individuals in and outside of the EU. From July 2021, all distant sales throughout the EU are taxed in the Member State of arrival without a bunch of diverse thresholds. Also, using the OSS scheme, entrepreneurs aren't obliged to register as VAT payers
in any of these countries. Another piece of great news is that the MOSS feature allowing entrepreneurs to make VAT returns and reports quarterly in a single EU country has remained with this scheme, too.