The OSS scheme covers B2C distance sales only. If you are not starting a local operation in a particular country, such as using a local warehouse to store your goods and delivering them to customers within that same country, you are not obliged to apply for a local VAT number.
However, there are key scenarios where you might be required to register for a local VAT number, including:
- Storing goods in that country, either in your own or someone else's warehouses (e.g., Amazon FBA)
- Purchasing goods in that country
- Conducting B2B transactions
- Importing goods into that country
- Providing certain types of services that require local VAT registration
If you are unsure whether you need a local VAT number, please contact your Customer Success Manager. They will provide detailed guidance based on your specific situation and help ensure you comply with all relevant VAT regulations.