VAT One-Stop Shop (OSS)
Quelle: https://ec.europa.eu/taxation_customs/business/vat/oss_en
The VAT One-Stop Shop (OSS) is an EU-wide procedure that allows businesses to report and pay VAT for cross-border B2C supplies of goods and certain services to consumers in a single online portal, rather than registering and filing in every EU Member State. Its purpose is to simplify VAT compliance for cross-border transactions within the EU.
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