Sales tax glossary
What is the EU One Stop Shop (OSS)?
The One Stop Shop (OSS) is an EU VAT scheme that lets a business report and pay VAT on eligible cross-border sales to consumers across the EU through a single quarterly return in one member state. It avoids registering for VAT in each EU country where customers are.
Example
An EU-based online store sells to consumers in France, Italy and Spain. Once its cross-border sales pass the EU-wide €10,000 threshold, it charges each country's VAT and reports it all through OSS in its home country.
Source: European Commission: VAT One Stop Shop (opens in a new tab)
Why it matters for sellers
OSS makes selling across the EU manageable without separate registrations in every country. It covers sales to consumers only; sales to businesses follow different rules, such as the reverse charge.
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Related terms
This definition is general information, not tax or legal advice. Rules vary by jurisdiction and change over time.
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