Question 1

What is the OSS (One-Stop Shop) regime?

Accepted Answer

It is a simplified regime that allows declaring and paying VAT due in other Member States through a single declaration in Portugal, avoiding multiple VAT registrations.

Question 2

When should I use the OSS regime?

Accepted Answer

OSS is mandatory for distance sales of goods to EU consumers above the €10,000 annual threshold and for B2C digital services provided to consumers in other Member States.

Question 3

How does digital services location work?

Accepted Answer

Digital services provided to consumers (B2C) are taxed in the customer country. For business customers (B2B), the general rule of location in the acquirer country applies.

Question 4

What are intra-community operations?

Accepted Answer

These are goods or services transactions between VAT taxable persons in different EU Member States. They have specific taxation and declaration rules.

Question 5

Do I need to register for VAT in other countries?

Accepted Answer

It depends. The OSS regime allows avoiding multiple registrations for B2C sales. For B2B operations or stock storage in other countries, local registration may be required.

Question 6

How does VAT work in marketplaces?

Accepted Answer

Marketplaces may be considered "deemed suppliers" for certain sales, assuming VAT obligations. Treatment depends on operation type and parties location.

Question 7

What is the VAT rate for digital services?

Accepted Answer

The applicable rate is that of the consumer country. In Portugal, the standard rate is 23%. Other countries have different rates. The OSS regime allows applying correct rates.

Question 8

How do I declare sales through OSS?

Accepted Answer

The OSS declaration is quarterly and must be submitted by the last day of the month following the quarter. It includes sales by country and applicable rate. Payment is made in Portugal.

VAT & Digital Operations

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