The EU One Stop Shop (OSS) is a VAT scheme that allows businesses to register in one member state and file a single quarterly return for cross-border B2C sales. It applies to EU-based companies with aggregate sales above €10,000 and to non-EU businesses with a fixed establishment in the EU. The scheme simplifies compliance but does not replace domestic VAT returns.
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International Tax Review · 2 days ago
EU: ViDA, the Council Directive (EU) 2025/516, will harmonise digital reporting for B2B transactions from 1 July 2030, affecting national reporting systems. Existing real-time reporting systems in force before 1 January 2024 may transition by 2035, while new systems introduced after that date must comply by 1 July 2030. Member states retain limited authority for B2C reporting and other non-harmonised obligations.
The Trade Hub · 5 days ago
EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.
The Trade Hub · 5 days ago
EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.
SGS e-Customs · 5 days ago
The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.
SGS e-Customs · 5 days ago
The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.
HB&O · 5 days ago
The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.
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Key Takeaways
The €10,000 aggregate sales threshold applies to EU businesses for OSS eligibility.
OSS participants file a single quarterly return for cross-border B2C sales, while Import One Stop Shop participants file monthly returns.
An EU business must register in the member state where it is established, which becomes its member state of identification for OSS.
No, OSS does not replace domestic VAT returns; businesses must still file regular VAT returns in their home country for domestic sales.
Yes, non-EU businesses with a fixed establishment in the EU can register for the OSS in the member state where the fixed establishment is located.
Primary source
Read the full article at NumeralThis summary was published on VATfaqs.com on 9 July 2026. It relates to VAT developments in European Union. The original source is Numeral.
