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EU VAT and OSS for cross-border sellers
A short introduction to the One-Stop-Shop scheme for selling to consumers in other EU countries.
When you sell to private buyers in other EU countries, VAT is generally due in the buyer's country once your total cross-border EU sales exceed €10,000 a year.
The One-Stop-Shop (OSS) lets you declare and pay that VAT through a single quarterly return in your own country, instead of registering in every country you sell to.
What to prepare
- Sales broken down by buyer country and VAT rate.
- Correct VAT rates for your products in each country.
- Records kept for 10 years.
This is general information, not tax advice. Our accounting partners can help — see OSS & accounting partners.