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EU OSS Scheme & Deemed Supplier VAT Guidelines

Learn how the One-Stop-Shop (OSS) scheme, deemed supplier rules, and automated e-invoicing affect your sales in the Eurozone.

Last updated: June 3, 2026

The EU One-Stop-Shop (OSS) regulation mandates that VAT is calculated based on the customer destination country. Ensure your product price includes the matching regional VAT buffers.

Under the EU VAT E-commerce package, platforms act as the 'Deemed Supplier' for certain cross-border transactions. Salp automatically calculates, collects, and files destination VAT on behalf of verified partner brands. This removes the administrative burden of filing individual tax declarations in up to 20 different member states.

FAQ Clarifications

What is the Deemed Supplier model?

When a non-EU brand sells to EU customers through a digital marketplace, the marketplace is legally deemed the supplier and is responsible for collecting VAT at the customer destination rate.

How are invoices generated?

Salp automatically generates compliant UBL 2.1 standard electronic invoices (XML) and PDF formats for every fulfillment sync, utilizing your legal TIN and business name details.