Germany, like all EU member states, applies a series of VAT declaration and payment simplifications under a 'One Stop Shop' (OSS) for supplies of BTE services, B2C services taxable in the member state where the supply is made, and distance sales of goods into (from third countries or territories) and within the EU. All the OSS schemes are optional. If the OSS schemes are not applied, the normal VAT registration, declaration and payment rules
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Web page updated on 24 Aug 2024 15:04