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EU ecommerce package OSS for B2C services and events

  • Mar 22, 2021 | Richard Asquith

The European Union’s VAT ecommerce package – effective 1 July 2021 - includes the right for providers of services and events organisers to consumers, B2C, to report their pan-EU sales in the new One-Stop-Shop OSS VAT return. This means providers would have the option of no longer VAT registering as a non-resident in each country where they are selling.

This is available to EU and non-EU service providers – the latter using the non-Union OSS.

B2C services under OSS

The following services may be declared via the single OSS:

  • Selling admission tickets for entertainment, educational, scientific, sporting, exhibition, cultural, artistic, amusement and fairs.
  • Transport, including hiring of transport, services
  • Hotel and other accommodation services
  • Immovable property-related services
  • Services, including valuation, on movable, tangible property

Service providers who opt to use OSS for their B2C services must use it in all countries. They may still retain foreign VAT registrations they have open for other purposes. OSS does not require invoices; although some countries may opt to impose this. Where this occurs, the provider should follow the invoicing rules of the country of identification

EU ecommerce package

The July 2021 changes include:

  1. Launching the One-Stop-Shop EU VAT return
  2. Ending low-value import VAT exemption and new IOSS return; and
  3. Making marketplaces deemed supplier VAT.
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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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