EEVATv2023-07 · Active
EU OSS VAT (Digital Services to EU Consumers)
Estonian OÜs selling digital services to EU consumers must collect VAT at the consumer's country rate. The EU One Stop Shop (OSS) scheme allows filing a single quarterly return via EMTA.
Effective from:
Key Facts
- ✓Threshold: €10,000 in cross-border B2C digital services per year
- ✓Below threshold: can charge Estonian VAT rate (22%)
- ✓Above threshold: must charge each EU country's own VAT rate
- ✓OSS quarterly return filed via e-MTA by last day of month after quarter
- ✓Covers: streaming, SaaS, ebooks, online courses, software licenses sold to EU consumers
Common Mistakes to Avoid
- ✗Confusing B2B and B2C — OSS applies only to sales to private individuals
- ✗Using the wrong VAT rate for each country
- ✗Not registering for OSS after crossing the €10,000 threshold