EU companies
For EU companies there is a threshold of 10 000€ for all distance sales, under this amount VAT is paid in the departure country. If the company stores in a second EU country, or breaches the 10 000€ threshold, the VAT must be paid in the country of arrival. So either VAT must be registered across multiple countries (where the goods are delivered to) or one OSS registration can be done to cover the declaration of all distance sales.
Non-EU companies
For non-EU companies, online selling platforms are responsible to collect and pay VAT for EU sales.
The selling platforms are responsible for this if they collect payment on behalf of the seller, control the terms of the sale and are involved in the tracking of the delivery.
If there are intra-EU sales on independent websites, OSS is essential to declare distance these sales because the platform is not taking care of it.
OSS is filed on a quarterly basis as standard. AVASK can offer OSS registration and filing services in the following countries:
- FRANCE
- GERMANY
- ITALY
- SPAIN
- POLAND
- CZECH REPUBLIC
- SWEDEN
- NETHERLANDS
- AUSTRIA
- BELGIUM
- IRELAND