EU-Specific
One Stop Shop — EU VAT simplification allowing registration in one EU country for all EU VAT reporting.
The One Stop Shop is the registration simplification introduced when the EU’s cross-border B2C e-commerce VAT rules changed on 1 July 2021. Sellers and marketplaces “can register in one EU Member State and this is valid for the declaration and payment of VAT on all distance sales of goods and cross-border supplies of services to customers within the EU”; the Commission claims a reduction in red tape of up to 95 per cent. Three consequences matter more than the portal itself. The old per-country distance-selling thresholds were abolished and replaced by a single EU-wide threshold of EUR 10 000. The VAT exemption for imported consignments up to EUR 22 was removed, so all goods imported into the EU are subject to VAT. And the Import One Stop Shop (IOSS) handles distance sales of imported goods not exceeding EUR 150. Online marketplaces facilitating supplies are in certain circumstances “deemed for VAT purposes to have received and supplied the goods themselves”.
Where this sits. This entry is sourced to the European institution that runs the thing described, which is the right authority for what it is and how it works — and the wrong one for whether it works well. Official pages state purposes and publish their own figures. Read them for mechanism, scope and legal basis; look elsewhere for evaluation.
From the AJG lexicon archive (July 2026).
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