OSS
      Back to home
      1. EAS Help Center
      2. VAT & Accounting
      3. OSS

      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