OSS should be used for intra-EU cross-border sales from where you are storing goods. Shipping from Germany to Germany is not reported in OSS but as domestic VAT.
IOSS scheme applies to deliveries from outside of the EU. The scheme can be used by EU and non-EU companies, a fulfillment center in the EU has no effect on IOSS. The country of registration for both schemes should be 1st where the company is registered, 2nd where, if they have, a fixed establishment, and 3rd where a company is registered.
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