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.
Source: https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en
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