- Single VAT One-Stop Shop simplifies VAT management for EU e-commerce businesses
- Single VAT One-Stop Shops allow one Member State to collect VAT for another Member State
- The Single VAT One-Stop Shop is a computer system for the identification, declaration, and payment of VAT
- There are 3 single VAT one-stop shops: OSS-EU, IOSS, and OSS-non EU
- E-commerce businesses are mainly concerned with OSS-EU and possibly IOSS
- OSS-EU is for intra-Community distance sales from a stock of goods in one Member State to individuals in another Member State
Source: easytax.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.