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Only a few weeks to go before the second stage of the EU's VAT digital package comes into force. In addition to the introduction of a single supply threshold with a limit of EUR 10,000 for all EU foreign sales to end consumers, the One-Stop Shop, short OSS, plays a particularly important role. By 30 June 2021 at the latest, online traders will have to ask themselves the question: Do I register in every EU member state I deliver to or do I report my sales via the central EU contact point OSS?