One Stop Shop may not prevent VAT registration in other Member States

Do you sell goods on an e-shop not only in the Czech Republic but also in the EU? Then you must know that when selling goods remotely, especially when delivered to end consumers in other Member States, VAT is levied in the country where it was delivered. The only exception is for sellers who have not exceeded a turnover of EUR 10,000 in the calendar year in question or in the previous calendar year.

If you want to avoid registering in other Member States to pay VAT on goods sold, you can register under a special one-stop shop scheme, known as the One Stop Shop (OSS), and pay VAT to only one (Czech) tax office. Those already registered are reminded that they need to file their tax return for the 3rd quarter of 2024 by the end of October 2024. However, the OSS will not solve all tax obligations throughout the EU, and you may also be obliged to register for VAT in another Member State due to the transfer of goods between warehouses in different Member States. If you sell through Amazon, for example, keep an eye on the warehouses where your goods are located.

Due to the increasing volume of VAT registration requests for the transfer of goods in the context of online trading, Czech and some foreign tax authorities are waiving VAT registration. However, this approach is often beyond the law. You should check your tax obligations in each country in advance.