Term · VAT
OSS scheme
The One Stop Shop: a single return for VAT on sales to consumers in other EU countries, once you exceed the EU threshold of €10,000.
Above the threshold, you charge the VAT rate of your customer's country. With the OSS, you file one quarterly return for this in the Netherlands, instead of registering in each country.
You keep the records you use for the OSS for 10 years.