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EU VAT One-Stop-Shop (OSS) — Complete Guide for Non-EU Sellers (2026)

Any business selling digital services or goods B2C to EU consumers must charge EU VAT.

March 2026 5 min read
EU VAT One-Stop-Shop (OSS) — Complete Guide for Non-EU Sellers (2026)

Any business selling digital services or goods B2C to EU consumers must charge EU VAT. The OSS allows a single registration in one EU member state to cover all EU VAT obligations. This article covers: registration requirements, the €10,000 threshold, how to choose your OSS registration country, quarterly filing, IOSS for goods under €150.

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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.