Cross-border B2C goods are generally taxed at destination.
EU distance sales normally follow destination VAT, subject to the specific EUR 10,000 EU-wide threshold rules.
One portal for eligible cross-border B2C sales.
The Union OSS allows eligible VAT due in other Member States to be reported through one Member State of identification.
Inventory location changes the transaction map.
Sales dispatched from stock in another Member State start there, and local VAT obligations may coexist with OSS reporting.
Outsourcing the warehouse does not outsource VAT responsibility.
Stock ownership, transfers and domestic supplies still need to be mapped.
OSS and local VAT returns can coexist.
Domestic sales in the stock country are not the same as cross-border distance sales reported through OSS.
IOSS is a separate import scheme.
IOSS applies to eligible distance sales of imported goods in consignments up to EUR 150, excluding excise goods.
Check deemed-supplier rules.
For certain transactions, platforms can be treated as the supplier for VAT purposes.
Orders, refunds, stock movements and VAT reporting should reconcile.
Scalable setups need country-of-dispatch, destination, tax rate, payment/refund and stock data mapped to OSS and local VAT.
Build the VAT matrix before choosing the next warehouse or market.
Cross-Border Advisory and Digital Tax Operations connect commercial flows to registrations, reporting and reconciliation.