# VAT One-Stop Shop (OSS)

*Last updated: 2026-06-26*

> The VAT One-Stop Shop (OSS) allows businesses selling goods or digital services to private consumers across multiple EU Member States to report all B2C distance sales and remit the corresponding VAT through a single online portal in their country of registration—eliminating the need for separate VAT registrations in each destination state.

The VAT One-Stop Shop (OSS) allows businesses selling goods or digital services to private consumers across multiple EU Member States to report all B2C distance sales and remit the corresponding VAT through a single online portal in their country of registration—eliminating the need for separate VAT registrations in each destination state. The scheme covers both cross-border goods sales and certain electronically supplied services. For e-commerce operators and fulfillment providers, OSS has become the standard compliance route for EU-wide distribution. It is distinct from the Import One-Stop Shop (IOSS), which targets low-value consignments imported from outside the EU.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en](https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT One-Stop Shop (OSS) |
| Language | EN |
| Word count | 97 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en |

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