One-Stop-Shop (OSS)
The One-Stop-Shop (OSS) is the EU VAT scheme that lets an EU-based seller report cross-border B2C sales to other EU countries through a single quarterly return in their home country, instead of registering for VAT in every destination country.
The One-Stop-Shop (OSS) is the EU VAT simplification scheme — live since 1 July 2021 — that lets an EU-established seller report all cross-border B2C distance sales to other EU member states via a single quarterly VAT return filed in their home country. Without OSS, the seller would have to register for VAT in every destination country once that country's distance-sales threshold was passed.
For Amazon sellers shipping across the EU (especially from a German FBA hub into FR/IT/ES/NL etc.), OSS is the default VAT-compliance mechanism. It is one of the few EU regulations that genuinely makes life easier.
How OSS works
The mechanics:
- Register for OSS in your home country's tax portal (in Germany: BZSt OSS portal). Single registration covers all 27 EU member states.
- Charge destination-country VAT on every B2C cross-border sale (not your home-country VAT). Selling from DE to a French consumer = charge 20% FR VAT.
- File one OSS return per quarter through your home tax authority, listing sales by destination country and VAT rate.
- Pay one combined VAT amount to your home tax authority, which distributes it to the destination countries.
What OSS covers — and what it doesn't
| Covered by OSS | NOT covered by OSS |
|---|---|
| B2C cross-border distance sales of goods within the EU | B2B sales (intra-community supplies, separate reporting) |
| Cross-border services to consumers | Domestic sales in your home country (normal local VAT return) |
| Imports of goods ≤ €150 from outside EU (via IOSS, a sibling scheme) | Sales where stock is held in the destination country (still requires local VAT registration) |
The last row is the critical exception for FBA sellers. If you use Pan-EU FBA — where Amazon holds your stock in DE, FR, IT, ES, PL, CZ — you still need full VAT registration in every country where stock is held. OSS does not replace those registrations; it only simplifies cross-border shipments from one of those stocked countries to consumers in non-stocked countries.
OSS vs Pan-EU FBA — the typical seller setup
| Setup | VAT registrations needed |
|---|---|
| FBA-DE only, ships across EU via EFN | DE local + OSS |
| Pan-EU FBA across DE/FR/IT/ES/PL | DE + FR + IT + ES + PL local + OSS |
| Pan-EU FBA + UK | All EU stocked countries local + UK VAT + OSS |
The "OSS handles everything" misconception is the single biggest VAT trap for sellers expanding into Pan-EU FBA.
Distance-sales threshold
Before OSS, each country had its own distance-sales threshold (€35k or €100k) above which you had to register. OSS replaces these with a single EU-wide threshold of €10,000 in cross-border B2C sales per calendar year. Above €10k, you must charge destination-country VAT (via OSS or local registration). Below €10k, you can keep charging home-country VAT.
Almost every serious Amazon seller crosses €10k on day one of expansion; the threshold is operationally irrelevant.
Filing cadence
- Quarterly. Filed by end of the month following the quarter (Q1 due 30 April, Q2 due 31 July, etc.).
- Single return, single payment in your home country's currency.
- Audit trail kept for 10 years — Amazon transaction reports are the typical evidence base.
Common mistakes
- Believing OSS replaces Pan-EU local VAT registrations. It does not — stock in a country = local VAT registration required.
- Charging home-country VAT after passing €10k. Compliance break, retroactive corrections required.
- Filing OSS without splitting B2C from B2B properly. B2B intra-community supplies stay on the normal VAT return; OSS is B2C only.
- Trying to DIY without a tax advisor for the first filing. OSS is simple in theory and litigious in practice — a one-time setup with a specialist saves years of correction filings.