One Stop Shop: simplifying VAT within the EU
Declare foreign VAT centrally for B2C sales
Do you sell from your stock at Hexspoor in the Netherlands to consumers in multiple EU countries? If so, you may have to deal with different VAT rates and reporting requirements in each market. The One Stop Shop (OSS) allows you to declare and pay the VAT due on many of these sales centrally.
OSS has been in place since 2021, but the European VAT system continues to develop. Further adjustments to OSS will follow from 2027, with the scheme expanding further from 2028 as part of VAT in the Digital Age (ViDA). This makes it a good time to review how your European sales are currently set up.
What is the One Stop Shop (OSS)?
For cross-border B2C sales within the EU, VAT may be due in the country of destination. If you sell from the Netherlands to consumers in France and Germany, for example, different VAT rates may apply.
With OSS, you do not have to declare this foreign VAT separately in each individual sales country. You apply the correct VAT rate to each sale and combine the VAT due for eligible countries in a single OSS return in the EU country where you are registered for the scheme.
For certain businesses established in a single EU country, a combined threshold of €10,000 applies to distance sales and certain digital services. Above this threshold, the VAT rate of the consumer’s country generally applies.
What changes when you use OSS?
OSS does not change the VAT rate that applies to a sale. The scheme mainly simplifies how you declare and pay foreign VAT.
At the same time, OSS will continue to develop over the coming years. Further adjustments and clarifications will take effect from 1 January 2027. From 1 July 2028, OSS will be expanded further as part of the European plans for a single VAT registration.
The location of your stock remains important. As long as your stock is held centrally in the Netherlands and you ship from there to consumers in other EU countries, OSS can provide a practical solution for many of these sales. If you also hold stock in another EU country, additional local VAT obligations may arise.
What does this mean for you?
Is your stock held at Hexspoor in the Netherlands and do you sell from this stock to consumers in several EU countries? OSS can help make the VAT process easier to manage.
It is important that your webshop and administration apply the correct VAT rate for each sales country and that it is clear which sales are reported through OSS. If you also hold stock in another EU country, additional local VAT obligations may apply.
Do you also sell outside the EU or work with multiple stock locations? Read our knowledge article about VAT and taxes when selling internationally.
What can you do now?
Map out the EU countries you sell to from your stock at Hexspoor and check which VAT rates apply. Then make sure your webshop and administration process these rates correctly and determine which of your sales can be reported through OSS.
For an assessment of the tax implications for your specific situation, we recommend involving a tax adviser or VAT specialist.
A professional fulfilment partner
The location of your stock and the way orders are shipped play an important role in international sales.
Hexspoor can help you with the operational setup of your fulfilment from the Netherlands. Are you planning to enter new European markets or adjust your stock structure? Discuss your plans with your dedicated contact at Hexspoor in good time.