All ShortsTax short

The EU VAT OSS gives you one portal, not one VAT rate

The hook

A lot of SaaS founders hear 'one-stop shop' and imagine one simple EU-wide VAT percentage. That is not what the scheme does.

The EU's own guidance says the non-Union OSS can let a non-EU supplier file through one member state of identification for covered B2C services. But it also says VAT is still charged at the customer's country rate. The admin gets centralised. The destination rule does not.

The takeaway

If you remember one line, remember this one: one portal for many VAT obligations is still many VAT obligations.