Previously, businesses had to register for VAT separately in each EU country as soon as they exceeded certain sales thresholds.
ince July 1, 2021, a new rule applies:
If your cross-border sales are under €10,000 per year, you pay VAT in your home country. Once you exceed €10,000, you can register centrally through the One-Stop-Shop (OSS) – and handle VAT for all your EU sales with a single quarterly filing. More information is available from the European Commission.
Kurz zusammengefasst:
No more multiple VAT registrations across the EU
One central point for all your EU VAT filings
Simpler, faster, more efficient
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