OSS registration, calculation and application
According to the VAT Act on the taxation of services provided to persons who are not taxpayers in other member states and the taxation of distance sales of goods that come into force on July 1, 2021, VAT is reported and calculated through the OSS system (One Stop Shop ). The purpose of this electronic system is to enable taxpayers to fulfill their VAT obligations towards all member states of the European Union in one member state by submitting a VAT return through that system, from which the data from the return will be automatically transmitted to those member states where deliveries are taxable.
In this regard, the VAT Law prescribes provisions on the following special taxation procedures:
- Special taxation procedure for services performed by taxpayers without a registered office within the European Union
- Special taxation procedure for distance sales of goods within the European Union, for deliveries of goods within a Member State carried out by electronic interfaces that enable these deliveries and for services supplied by taxpayers based within the European Union, but not based in the Member State of consumption
- Special taxation procedure for distance sales of goods imported from third territories or third countries
- Special procedure for reporting and paying VAT on imports