{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT One-Stop Shop (OSS)","description":"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 beco","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-one-stop-shop-oss","inLanguage":"en","dateModified":"2026-06-26T17:18:07.165500","citation":"https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-one-stop-shop-oss","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT One-Stop Shop (OSS) · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en"}