What is the one-stop shop (OSS)?
The One-stop-shop (OSS) is a value-added tax (VAT) declaration and payment system applicable to sales of goods and services between businesses and private individuals within the European Union.
The €10,000 threshold is a key measure linked to the operation of the Guichet Unique (one-stop-shop). Until distance sales or service provision turnover reaches €10,000 in the current calendar year, companies can choose to charge VAT in their country of origin.
Less than €10,000 in sales
Where sales have not reached €10,000, sales to private individuals in other Member States are subject to the VAT of the seller's country, as was the case before the One-Stop-Shop reform.
Find out more: Discover how the One Stop Shop (OSS) is revolutionizing e-commerce and wine tourism in Europe
More than €10,000 in sales
As soon as sales exceed €10,000 in a calendar year, the applicable VAT regime changes. The company must then apply the VAT of the country of destination for all subsequent distance sales made in that Member State.
Find out more: Discover how the One Stop Shop (OSS) is revolutionizing e-commerce and wine tourism in Europe