Belgium has issued guidance on registering for the new e-commerce One Stop Shop (OSS). The OSS is part of the EU e-commerce VAT package.
The e-commerce VAT package extends the existing Mini One Stop Shop (MOSS) to an expanded OSS. Through MOSS, companies supplying digital services to B2C customers in Europe enjoy a simplified VAT compliance process. Rather than registering for VAT in every country in which they provide services, they can take advantage of simplified filing and registration through the MOSS.
The new rules extend the MOSS to the distance selling of goods. That is, e-commerce sellers will also be able to benefit from the vastly simplified VAT registration process.
Where do I register for the One Stop Shop?
According to advice issued by Irish authorities, the place in which your business is established will determine where you are required to register.
If your business is established in the EU, you must register for the One Stop Shop in the member state in which your business is established.
On the other hand, if your business is established outside the EU and you have fixed establishments in one or more member state, you must register in one of the member states in which you have a fixed establishment.
Get in touch with Vatglobal if you need any assistance with the registration process.
How does the OSS simplify distance selling VAT compliance?
Most obviously, the OSS provides the benefit of a single VAT registration, in a single country, for your B2C distance selling obligations.
Companies can elect to declare and pay VAT in single quarterly digital VAT return.
Moreover, the OSS enables you to manage VAT compliance through the local tax office, in a familiar language.
Note, however, that registration for the OSS is optional.
Your global VAT compliance partner
Vatglobal is carefully analysing OSS registration guidance issued by EU member states. Our expert global VAT team is available to provide clarity and support. In addition, our powerful VAT technology makes compliance simple, easy and effective. Get in touch to ensure you are always 100% VAT compliant, everywhere you have an obligation.