Description: One-Stop-Shop (OSS) systems are changed, such that VAT for cross-border B2C e-Commerce registration only has to happen to one Member State and the data are distributed to all MS. This realises the strategic goal of VAT administrative simplification. The data concerned are about: - Registration - VAT Returns - Payments Related component: IOSS-DR (Distributed Registry). This is an outcome of the legislation, but not part of the scope of the "B2B intra-community transactions e-invoicing reporting solution design". It is mentioned here for reference.