The OSS is an online B2C reporting and payment platform that allows online sellers to file a single VAT return to report sales in multiple EU member states. The online portal, which made its debut in July 2021 as the cornerstone of the EU VAT changes, was devised to simplify the e-commerce VAT return process. Its use is optional — businesses can still register, calculate, file, and pay VAT in each EU member state they sell goods and services to. Domestic VAT returns must be filed separately.   Rather than having to deal directly with every EU country in which they have consumers, online retailers have the option to register with one country’s VAT OSS, which is then responsible for distributing the reported VAT to the respective member state tax authorities. Furthermore, the new regulations are advantageous to distance-selling companies that deliver their goods from a single, centrally located distribution center to EU consumers.