OSS for B2C sales across the EU

OSS

Since July 2021 the EU has reformed the VAT legislation regarding the declaration of distance sales to private individuals/E-commerce across the EU member states. They designed the Union One-Stop-Shop (OSS) as a means to simplify VAT filing and payment in case of cross-border business-to-consumer (B2C) sales within the EU. The OSS can be used to report and pay VAT on all cross-border B2C sales to different EU countries with just one quarterly declaration in the country of registration. This reduces the number of VAT registrations, declarations, and payments needed when selling in different states throughout the EU. You don’t have to register at the local tax authorities of other EU countries you sell to anymore. This will save you time and money.

OSS registration is open for EU as well as non-EU businesses. Neele-Vat can offer you general fiscal representation (GFR) and take care of your registration and VAT declaration for the OSS system in the Netherlands. With GFR and an article 23 license, your goods can be imported from outside the EU, customs cleared without payment of VAT, and stored in a Dutch warehouse before shipment to your customers. With your Dutch OSS registration, you can sell from the Netherlands to consumers all over the EU, even though your company is not based in the Netherlands.

Your customers will pay you VAT on their purchases, Neele-Vat will declare your sales after you’ve provided us the correct data from your administration, and once the declaration has been submitted you pay the collected VAT amount to the Dutch tax authorities. You’ll charge your customers the VAT percentage used in their country. The Dutch tax authorities will take care of forwarding this VAT to the tax authorities in the concerning countries.

It is important to know that not all sales within the EU will qualify for the OSS. If you keep stock in warehouses in other EU countries than the Netherlands and sell to customers from there, you will still need to VAT register in the concerning countries and file your VAT returns to the local tax authorities. B2C sales to customers in the Netherlands, business-to-business (B2B) sales and transfers of own goods from the Netherlands to your other EU warehouses and vice versa will still need to be declared with the regular Dutch VAT return.

Please contact us to find out the possibilities for your company regarding Dutch fiscal representation and OSS registration through Neele-Vat.

IOSS

If you sell goods from outside the EU directly to consumers within the EU, you may qualify for the Import One-Stop Shop (IOSS). When using the IOSS, there is no need for paying VAT on imports. The VAT can be charged to the customer and paid when filing the IOSS declaration. Only shipments up to €150 can be customs cleared with the IOSS. For B2C shipments over €150 and B2C shipments of excise goods, such as alcoholic beverages, you will have to pay VAT on the import.

Unfortunately, Neele-Vat does not offer representation for IOSS registration and declaration. For the import of B2C shipments over €150 through the Netherlands, we can offer you GFR with an article 23 license. This can be combined with an OSS registration for reporting the subsequent sales as described above.

CONTACT US

Get direct information from our customs and fiscal representation experts. Reach out to us at fiscalrepresentation@neelevat.com or fill out the form on the right.