OSS for B2C accros the EU
The new OSS system will enable you to keep your stock in a Dutch warehouse and ship your goods to consumers all over the EU with just one registration.
Discover how the EU’s VAT legislation for distance sales to private individuals/E-commerce has been reformed since July 2021. The Union One-Stop-Shop (OSS) has been introduced to simplify VAT filing and payment for cross-border B2C sales within EU member states. With just one quarterly declaration in your country of registration, you can report and pay VAT on all your cross-border B2C sales to different EU countries. This eliminates the need for multiple VAT registrations, declarations, and payments when selling across the EU, saving you both time and money.
Neele-Vat offers OSS registration for both EU and non-EU businesses, providing general fiscal representation (GFR) and taking care of your VAT declaration and registration 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. Even if your company is not based in the Netherlands, you can sell from there to consumers all over the EU with your Dutch OSS registration.
Your customers will pay VAT on their purchases, and Neele-Vat will declare your sales after receiving the correct data from your administration. Once the declaration has been submitted, you will pay the collected VAT amount to the Dutch tax authorities. You’ll charge your customers the VAT percentage used in their country, and the Dutch tax authorities will forward this VAT to the tax authorities in the relevant countries.
Note that not all EU sales qualify for the OSS. If you keep stock in warehouses in other EU countries and sell to customers from there, you will need to register for VAT in those countries and file your VAT returns with the local tax authorities. B2C sales to customers in the Netherlands, 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. Stay informed and simplify your VAT compliance with Neele-Vat.
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.