OSS (one-stop shop)
The one-stop shop, known as OSS, is the scheme that lets you declare in a single country the VAT of sales to consumers across the European Union. OnBio uses it for the VAT of the products it sells as merchant of record. That way you do not have to register in each country.
Legal basis
It is regulated by the special schemes of Law 37/1992 on VAT, applicable since 1 July 2021. It is declared each quarter with form 369.
Related terms
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