{"id":12927,"date":"2025-06-21T13:29:38","date_gmt":"2025-06-21T11:29:38","guid":{"rendered":"https:\/\/www.bnfix.com\/ventas-a-distancia-e-iva-regimen-especial-de-la-ventanilla-unica-b2c\/"},"modified":"2025-06-25T20:49:06","modified_gmt":"2025-06-25T18:49:06","slug":"ventas-a-distancia-e-iva-regimen-especial-de-la-ventanilla-unica-b2c","status":"publish","type":"post","link":"https:\/\/www.bnfix.com\/en\/ventas-a-distancia-e-iva-regimen-especial-de-la-ventanilla-unica-b2c\/","title":{"rendered":"Distance Sales and VAT: Special One-Stop Shop Regime (B2C)"},"content":{"rendered":"<section  class='av_textblock_section av-mc630lip-3d21f55a14f706e57e20805d35530385 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"true\">\n<div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"relative flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"978922e7-591d-431b-a544-9c226b0465ca\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light\">\n<h1 data-start=\"39\" data-end=\"109\"><strong data-start=\"39\" data-end=\"109\" data-is-last-node=\"\">&#8220;Distance Sales and VAT: One-Stop Shop (OSS) Special Scheme (B2C)&#8221;<\/strong><\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"flex min-h-[46px] justify-start\">\n<div class=\"touch:-me-2 touch:-ms-3.5 -ms-2.5 -me-1 flex flex-wrap items-center gap-y-4 p-1 select-none touch:w-[calc(100%+--spacing(3.5))] -mt-1 w-[calc(100%+--spacing(2.5))] duration-[1.5s] focus-within:transition-none hover:transition-none pointer-events-none [mask-image:linear-gradient(to_right,black_33%,transparent_66%)] [mask-size:300%_100%] [mask-position:100%_0%] motion-safe:transition-[mask-position] group-hover\/turn-messages:pointer-events-auto group-hover\/turn-messages:[mask-position:0_0] group-focus-within\/turn-messages:pointer-events-auto group-focus-within\/turn-messages:[mask-position:0_0] has-data-[state=open]:pointer-events-auto has-data-[state=open]:[mask-position:0_0]\"><\/div>\n<\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<div class=\"absolute\">\n<div class=\"flex items-center justify-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<h1 class=\"pointer-events-none h-px w-px\" aria-hidden=\"true\" data-edge=\"true\"><\/h1>\n<\/div><\/section>\n<div  class='avia-slideshow av-mc65e32f-4633e2286a8ac203df3095910dc4d50a avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mc65e32f-4633e2286a8ac203df3095910dc4d50a__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-12872 avia-img-lazy-loading-not-12872\"  src=\"https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-karolina-grabowska-4386152_IVA_ comercio_UE_euros_1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430.jpg 1500w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430-300x86.jpg 300w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430-1030x295.jpg 1030w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430-768x220.jpg 768w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/pexels-karolina-grabowska-4386152_IVA_-comercio_UE_euros_1500x430-705x202.jpg 705w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mc65efc8-6c3fae5e72bec698d3b2423d2823d274 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>The VAT One-Stop Shop (OSS) system simplifies the fulfillment of tax obligations arising from cross-border B2C transactions within the EU, avoiding the need for registration in each destination country.<\/strong><\/p>\n<p>In this circular, we provide a detailed explanation of the different OSS\/IOSS schemes, their benefits, thresholds, formal requirements, and other key aspects for economic operators.<\/p>\n<p>We attach the full circular with all the information.<\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mc65ncfe-7b93ee94a48b27dbe65d8292bfbf7abf-wrap avia-button-center  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><a href='https:\/\/www.bnfix.com\/wp-content\/uploads\/2025\/06\/VENTANILLA-UNICA-OSS_IOSS-ENG-BNFIX.pdf'  class='avia-button av-mc65ncfe-7b93ee94a48b27dbe65d8292bfbf7abf av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Read or download the circular in PDF\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read or download the circular in PDF<\/span><\/a><\/div>\n<div  class='hr av-z2ut5w-1987a40abcec3ea566fc8243e29da52c hr-default  avia-builder-el-4  el_after_av_button  el_before_av_icon_box '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-v0gbic-05e3b319543a14077f9604fa9373e30c\">\n.iconbox.av-v0gbic-05e3b319543a14077f9604fa9373e30c .iconbox_icon{\nbackground-color:#ffffff;\nborder:1px solid #78d64b;\ncolor:#78d64b;\n}\n.iconbox.av-v0gbic-05e3b319543a14077f9604fa9373e30c 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