What the One Stop Shop is
The One Stop Shop (OSS) is an EU scheme that lets a seller declare and pay VAT due in other member states through one registration, instead of registering in each country.
The Commission describes three OSS schemes. The Union scheme covers cross-border sales of goods and services to consumers in other EU countries by EU businesses (non-EU businesses may use it for goods only). The non-Union scheme covers services supplied to EU consumers by businesses established outside the EU. The Import scheme (IOSS) covers distance sales of imported goods worth up to EUR 150 per order. Union and non-Union returns are quarterly, IOSS returns monthly. (source, verified 2026-10-11)
When foreign VAT rates apply
The European Commission's Your Europe portal states that an EU-wide threshold of EUR 10 000 applies to distance sales to consumers in the EU. Below this amount, distance sales of goods and telecommunications, broadcasting and electronic services may be taxed in the EU country where the seller is established. (source, verified 2026-10-11)
When the customer’s country taxes the sale, you charge that country’s rate. Look it up in the VAT rates table and use the calculator; both show only rates we have verified.
Limitations
- OSS does not cover sales to businesses; those usually fall under the reverse charge.
- Reduced rates for a product category differ by country; check the country page and its official source.
Sources
- https://europa.eu/youreurope/business/finance-and-tax/vat/cross-border-vat/index_en.htm (verified 2026-10-11)
- https://europa.eu/youreurope/business/finance-and-tax/vat/one-stop-shop/index_en.htm (verified 2026-10-11)
Information only, not tax advice.