{"id":528250,"date":"2025-09-23T10:27:36","date_gmt":"2025-09-23T08:27:36","guid":{"rendered":"https:\/\/silicon-saxony.de\/comarch-eu-will-extend-oss-regulation-to-cross-border-b2c-and-b2b-goods-movements-by-2028\/"},"modified":"2025-09-23T10:27:36","modified_gmt":"2025-09-23T08:27:36","slug":"comarch-eu-will-extend-oss-regulation-to-cross-border-b2c-and-b2b-goods-movements-by-2028","status":"publish","type":"post","link":"https:\/\/silicon-saxony.de\/en\/comarch-eu-will-extend-oss-regulation-to-cross-border-b2c-and-b2b-goods-movements-by-2028\/","title":{"rendered":"Comarch: EU will extend OSS regulation to cross-border B2C and B2B goods movements by 2028"},"content":{"rendered":"<p><img decoding=\"async\" style=\"width: 25%;\" src=\"https:\/\/cdn.pblzr.de\/dacbb27c-1270-4041-b681-e2b95f06f8a1\/2025\/09\/comarch-logo-400x300_TEXT.jpg\"><\/p>\n<h3 class=\"\">A key element of the EU&#8217;s Single VAT Registration (SVR) initiative<\/h3>\n<p>The extension of the OSS is a core outcome of the Single VAT Registration initiative, one of three pillars introduced with the formal entry into force of ViDA on April 14, 2025. The aim is to enable vendors and intermediaries to manage their VAT obligations across the EU through a single registration in one Member State.<\/p>\n<p>This will particularly benefit the following groups:<\/p>\n<ul>\n<li>E-commerce sellers who store goods in multiple EU countries<\/li>\n<li>Non-EU suppliers who register the OSS in their country of dispatch<\/li>\n<li>B2B traders who use consignment stock arrangements, which will now be integrated into the OSS model<br \/>Timetable for implementation and technical milestones<\/li>\n<li>October 2025: Start defining IT impacts and revise applicable implementing regulations<\/li>\n<li>December 2025: disseminate updated Explanatory Notes<\/li>\n<li>2026: Development and testing of technical and functional specifications<\/li>\n<li>January 2027: Introduction of minor OSS changes, including harmonization of rules for distance selling and utility services<\/li>\n<li>July 2028: Full go-live of OSS extension for own B2C and B2B goods movements<\/li>\n<\/ul>\n<p>This timeline allows for phased onboarding and clarity on eligible transactions, including sales of goods on ships, planes and trains, zero-rated supplies and some exempt categories such as diplomatic missions.<\/p>\n<h3 class=\"\">What&#8217;s being dropped? Mandatory IOSS scrapped, but improvements coming<\/h3>\n<p>While the proposal for a mandatory Import One Stop Shop (IOSS) has been scrapped, new IOSS requirements are expected by March 2028, including:<\/p>\n<ul>\n<li>More data sharing between platforms, traders and customs authorities<\/li>\n<li>More detailed destination reporting<\/li>\n<li>Platform liability for listing underlying sellers<\/li>\n<\/ul>\n<h3 class=\"\">Harmonization of reverse charge and phasing out of consignment stocks<\/h3>\n<p>In addition to the extension of the OSS, the reverse charge for non-established B2B transactions under Article 194 will become the default rule, albeit with flexibility for Member States. At the same time, consignment stock arrangements will be phased out by June 30, 2028, with traders switching to OSS reporting.<\/p>\n<p>&#8211; &#8211; &#8211; &#8211; &#8211; &#8211;<\/p>\n<h4 class=\"\">Further links<\/h4>\n<p>\ud83d\udc49&nbsp;<a href=\"http:\/\/www.comarch.de\" target=\"_blank\">www.comarch.de<\/a>&nbsp;&nbsp;<\/p>\n<p><i>Photo: pixabay<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>September 19, 2025. As part of its comprehensive reform &#8220;VAT in the Digital Age&#8221; (ViDA), the European Union is preparing a significant extension of the One-Stop-Shop (OSS) scheme. From July 2028, OSS reporting will be extended to cross-border movements of own goods for B2C e-commerce and B2B consignment stock arrangements, removing the need for multiple VAT registrations across the Union.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[4764],"tags":[2043,1996,1982],"class_list":["post-528250","post","type-post","status-publish","format-standard","hentry","category-software-en","tag-digitalization","tag-internationalization","tag-resilience"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comarch: EU will extend OSS regulation to cross-border B2C and B2B goods movements by 2028 - Silicon Saxony<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/silicon-saxony.de\/en\/comarch-eu-will-extend-oss-regulation-to-cross-border-b2c-and-b2b-goods-movements-by-2028\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comarch: EU will extend OSS regulation to cross-border B2C and B2B goods movements by 2028 - Silicon Saxony\" \/>\n<meta property=\"og:description\" content=\"September 19, 2025. As part of its comprehensive reform &quot;VAT in the Digital Age&quot; (ViDA), the European Union is preparing a significant extension of the One-Stop-Shop (OSS) scheme. 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