One-Stop-Shop (OSS) procedure

Quelle: https://ec.europa.eu/taxation_customs/business/vat-oss_en

The OSS procedure is a central EU VAT mechanism that enables businesses to declare and pay VAT on supplies to final consumers in multiple EU Member States through a single online return and payment, without needing separate registrations in each Member State. It simplifies cross-border transactions, including distance sales and services, by consolidating VAT reporting and collection through one portal.

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