An ecommerce seller using one of the OSS schemes needs to submit an OSS return declaring all sales falling under the scope of the OSS rules. These OSS return includes VAT charged under the VAT rates in each country of consumption.
In practice, the ecommerce seller will report to the tax authorities in his home country (or country of registration if he is a non-EU seller) how much VAT he owes to each tax authority of the country of consumption. A single payment will be made for the total sum of VAT due across Europe. The tax authority of the country where the OSS return is submitted will then transfer the amount to the country of consumption according to the information reported in the OSS return.
Source: Marosa
