A company registered in Austria has sales in Austria Germany and Italy. How will the new EU VAT rules affect its B2Cs sales?
Since July all B2C cross border EU sales from Austria to Germany and Italy will be reported in the Austrian OSS return. Domestic Austrian sales will be repo...
Tue, 13 Jul, 2021 at 2:10 PM
A company that uses the FBA PAN EU network for all EU sales, regarding ICS should it be filing its supply of goods to the PAN EU network?
Intra -Community transactions to Pan – EU countries will be included as ICS in the company's VAT return and as ICA in the VAT returns of the countries o...
Tue, 13 Jul, 2021 at 2:09 PM
Am I obligated to register my business for the OSS & IOSS?
No, participation to the new schemes IOSS & OSS is optional but beneficial depending on the circumstances of your business. 
Wed, 14 Jul, 2021 at 11:40 AM
Are sales from a store located in an EU member state to a customer located in the same state also to be reported within the framework of the OSS?
No. Deliveries by an online seller (from a warehouse in an EU member state) to a customer located in the same state are not to be reported via the OSS, but ...
Tue, 13 Jul, 2021 at 2:07 PM
Are there any advantages and disadvantages of using the OSS?
Registration for the OSS is optional and it all depends of the way your business is setup.  If your business sells in many EU countries it could benefit in...
Wed, 14 Jul, 2021 at 11:41 AM
Are there deviations to the general rules of IOSS within the EU?
Yes there are several deviations depending on each country’s approach and incorporation of the new rules to their legislation.  For example France decla...
Tue, 13 Jul, 2021 at 2:04 PM
Can I request a VAT refund in my OSS return?
It is not possible to request a VAT  refund in your OSS return. You can request a refund by filing a refund request or a national VAT return.
Tue, 13 Jul, 2021 at 2:07 PM
Can local input tax from invoices in other EU countries be claimed via the OSS?
No, local input taxes cannot be claimed via the OSS framework. You can use the input tax refund or your existing registration to claim local input taxes.
Tue, 13 Jul, 2021 at 2:07 PM
Can now EU businesses choose the new One Stop Shop (OSS) and register for VAT in only one country where goods are stored?
Businesses can register for the OSS in their country of establishment. If products are stored in warehouses in several member states then the seller still n...
Tue, 13 Jul, 2021 at 2:09 PM
Do still I need to have a VAT ID in every country of sale after the OSS?
In general for the taxation of intra-Community distance sales you will no longer need a VAT ID in every destination country if you are already using the OSS...
Tue, 13 Jul, 2021 at 2:07 PM