What is one Stop Shop (OSS)? Meaning and explanation

When a Dutch business makes distance sales of goods or supplies digital services to consumers in other EU countries, a combined turnover threshold of 10,000 euros per calendar year, excluding VAT, applies. Below it, Dutch VAT usually applies. Above it, the business must charge the VAT of the customer's country. Instead of registering in every country, it can declare that foreign VAT quarterly in one return through the Union scheme of the One Stop Shop and pay it in one go; the Tax Administration forwards the return and payment. There is also the Import scheme (IOSS) for consignments from outside the EU of up to 150 euros.

For a firm with webshop clients, the OSS requires extra attention during processing. Sales to consumers per EU country must be recorded at the correct foreign rate and fall outside the regular Dutch VAT return. Records for the Union and Import schemes have a retention period of 10 years. VAT paid in other EU countries cannot be reclaimed through the OSS return.

During processing, Autoboeker detects whether a contact is within or outside the EU and supports international VAT situations, for all four connected packages. The OSS return itself is filed through Mijn Belastingdienst Zakelijk or your firm's tax filing software.