{"object_type":"business_agent","schema_version":1,"title":"VAT on cross-border online sales (OSS)","core":{"id":"agent:eu:business:vat-oss-distance-sales","jurisdiction":"eu","domain":"tax","question":"Which country's VAT do I charge on online sales to consumers in other EU countries?","affected_business":["Online retailer","SME"],"applies_when":"EU businesses making intra-EU distance sales of goods or electronic services to consumers.","decision":"Above 10,000 euro per year in total cross-border sales, VAT of the customer's Member State applies.","obligation":"Charge the destination country's VAT and declare it through the One-Stop Shop or register in each country.","action":["Sum cross-border B2C sales against the 10,000 euro threshold","Register for the Union OSS scheme","Apply each country's VAT rate","File the quarterly OSS return and pay"],"deadline":"OSS return and payment by the end of the month following each calendar quarter.","sources":[{"provision":"Directive 2006/112/EC, Art. 59c","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"},{"provision":"Directive 2006/112/EC, Art. 369f","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"},{"provision":"Directive 2006/112/EC, Art. 369i","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"}],"read_at":"2026-10-15"},"sha256":"7d642f8a1090c0ef0c058ec54b37c5a4d718bdee88e8648a0d7d433ba3fbe303","fields":["affected_business","decision","obligation","risk","action","deadline","verification"],"affected_business":["Online retailer","SME"],"applies_when":"EU businesses making intra-EU distance sales of goods or electronic services to consumers.","decision":"Above 10,000 euro per year in total cross-border sales, VAT of the customer's Member State applies.","obligation":"Charge the destination country's VAT and declare it through the One-Stop Shop or register in each country.","risk":{"risk_level":"not_in_register","risk_factors":[]},"action":["Sum cross-border B2C sales against the 10,000 euro threshold","Register for the Union OSS scheme","Apply each country's VAT rate","File the quarterly OSS return and pay"],"deadline":"OSS return and payment by the end of the month following each calendar quarter.","verification":{"sha256":"7d642f8a1090c0ef0c058ec54b37c5a4d718bdee88e8648a0d7d433ba3fbe303","read_at":"2026-10-15","sources":["https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112","https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112","https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112"],"source":"Source: NovaCopilot"},"next_questions":["When do I have to pay withheld payroll taxes?","Which year-end tax forms must my business file?","Do I have to collect sales tax in other states?","Do I have to pay federal unemployment tax?"],"related":[{"id":"agent:us:business:futa-form-940","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:futa-form-940"},{"id":"agent:us:business:information-returns","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:information-returns"},{"id":"agent:us:business:payroll-tax-deposits","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:payroll-tax-deposits"},{"id":"agent:us:business:sales-tax-economic-nexus","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:sales-tax-economic-nexus"},{"id":"agent:eu:everyday:vat-invoicing","type":"everyday_agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:eu:everyday:vat-invoicing"}],"related_count":5,"page":"https://legal.exploreworldai.com/en/business-agents/eu-vat-oss-distance-sales","version":"7d642f8a1090c0ef","updated_at":"2026-10-15","first_published":"2026-10-14","changes_url":"https://legal.exploreworldai.com/api/public/v1/business-agent-changes","note":"Not legal advice. 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