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Knowledge Base.

Distance Selling -
One-Stop-Shop, OSS

Doing business within the EU

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Selling goods or services to consumers (B2C) in the European Union? Avoid registering for VAT in up to 27 countries.

Holland Company offers a complete solution: we handle your VAT registration, compliance, and reporting in the Netherlands using the EU's One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.

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Current EU Rules (2026)

  • EU-wide threshold: €10,000 net per year for cross-border B2C distance sales of goods + certain services (e.g., digital).

    • Below €10,000: Charge your home country's VAT rate (optional to use destination rates).

    • Above €10,000: Charge the customer's EU country VAT rate from the first euro (destination principle).

  • OSS (Union scheme): For EU-based or non-EU sellers handling intra-EU distance sales of goods and cross-border B2C services. Register once in one EU country (e.g., Netherlands), file one quarterly VAT return, and pay VAT for all EU sales. The Dutch tax authority (Belastingdienst) distributes funds to other countries.

  • IOSS (Non-Union scheme): For non-EU sellers (like from Israel) on low-value imported goods (≤ €150 per consignment). Charge VAT at checkout, simplify import VAT, avoid customer surprises at delivery. File one monthly return.

  • Upcoming changes (from July 2026): Low-value imports (< €150) from non-EU sellers face a fixed €3 customs duty per item (if using IOSS). The old €22 import VAT exemption ended in 2021; IOSS remains key for smooth customs clearance.

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Why Register in the Netherlands?

  • Efficient digital portal via Belastingdienst.

  • English support available for non-EU businesses.

  • No major advantages/disadvantages vs. other EU countries for OSS/IOSS, but the Netherlands is business-friendly with strong e-commerce infrastructure.

  • Ideal for Israeli/non-EU sellers targeting EU consumers.

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Our Services

  • Full VAT registration in the Netherlands (Union OSS or Non-Union IOSS).

  • Quarterly VAT filings.

  • Compliance monitoring, record-keeping, and updates for rule changes.

  • Avoid multiple local registrations and heavy admin.

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