What are the limitations of EU OSS scheme?

The new simplified intra-EU cross-border VAT scheme OSS has very few limitations.

There are some limitations with OSS:

  • goods delivered only from within the EU
  • Only cross-border
  • Only B2C
  • For now only for new, unused goods
  • Only for registered companies
  • VAT must be collected in accordance with the assumed place of consumption, not the sales country