Union scheme (EU OSS)
EU-established businesses, if they elect to use the 'EU OSS' scheme, need to register in the EU member state where they are established.
The EU and non-EU OSS schemes allow a business to register in one single EU member state in order to account for VAT due on BTE services, B2C services taxable where the consumer is located and intra-EU distance sales of goods supplied to consumers located throughout the EU.
After registering for the OSS in Estonia, an EU business will be able to file one single OSS return and pay VAT owed on services or distance
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