OSS
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One-Stop Shop (OSS) is a special arrangement that allows the filing of a single VAT return for transactions subject to VAT in several EU Member States. The application of this arrangement eliminates the obligation to file separate VAT returns in individual EU Member States. OSS applies to the distance delivery of goods within the EU (from one Member State to another Member State) and some selected services to final customers (e.g. services delivered electronically).
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