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 services supplied within the EU to non-taxable customers. Only the EU OSS can be used to declare intra-EU distance sales of goods supplied to a member state other than that of departure.
After registering for the OSS in Latvia, an EU business
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:13