One Stop Shop (OSS)

Streamlined VAT requirements
within the European Union (EU)

What is the one-stop-shop process?

In conjunction with the implementation of the Digital VAT Package on July 1, 2021, for intra-EU trade, the OSS is an electronic system that simplifies up to 95% of the VAT liabilities for sellers of goods and services to consumers throughout the EU. In contrast to the IOSS, the OSS system applies to postal items within the European Union or, to be more specific, to the requirement to report VAT for sales effected within the European Union.

Currently, businesses in the EU which have distance sales of goods within the EU that exceed a specified threshold value (EUR 35,000 or EUR 100,000 annual total, depending on the Member State) to buyers in another EU Member State must register in the buyer’s Member State and remit the VAT to the fiscal authorities there. With effect from July 1, 2021, value-added tax that does not exceed the EUR 10,000 (annual total) threshold may be remitted to the Member State in which the selling company is located. When this threshold is exceeded, the VAT must be remitted to the respective buyer’s Member State.

How can I register for this?

Every EU Member State has an online OSS portal where businesses can register. This one-off registration applies to all sales to consumers in other EU Member States.

Electronic VAT declarations must be submitted every quarter using the OSS portal of the Member State where the company has registered for the OSS. To ensure smooth VAT collection, the sender must ensure that end customer invoices that are prepared and processed outside of our export processes contain the correct VAT rate.

These changes have no effect on the shipping process for Deutsche Post Packet shipments. This information is provided for information purposes only and does not constitute legal or tax guidance. The sender is solely responsible for implementing the regulations which went into effect on July 1, 2021.

Further information on the OSS system is available here: