- All EU sellers who surpass the 10.000 € threshold in distance sales to EU member states (not including their country of establishment), should opt to register for the One-Stop Shop (OSS)
- Sellers established in EU member states can use the OSS to declare sales of B2C services and distance sales of goods.
- Sellers not established in the EU for distance sales of goods within the EU.
- Online marketplaces who facilitate supplies of goods within the EU.