One stop shop in 2021 – overview

On July 1st, 2021, OSS (One Stop Shop) VAT legislation will come into force.


New VAT rules bring simplification of VAT compliance accross EU (see details on EC site):

a) new scheme will be extended from current telecommunication, broadcasting and electronic services to all consumer services and distance sales of goods;

b) member state specific distance sales thresholds will be abolished;

c) turnover up to 10.000 EUR per year will be subject to VAT in member state of VAT identification;

d) higher turnover will be subject to VAT in buyer’s member state;

e) sellers will be able to identify for VAT in only one member state;

f) sellers will pay VAT to the member state of their VAT identification.


We are ready to facilitate transition of our clients to One Stop Shop scheme. 


If you already sell goods or services to EU consumers, you might deregister in all countries except one to decrease compliance costs. We recommend identification in Slovenia:

a) VAT forms are filled electronically,

b) refunds are promptly received and

c) compliance costs are significantly lower than in majority of other member states. 


If you are planning to sell goods and services to EU consumers, you might consider identification in Slovenia only and keep your compliance costs low.


To receive more info or our offer, please write to or call us at +386 8 2055 950.

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