In order to simplify the VAT reporting, the EU introduced a new reporting system—the OSS regime.
A seller can choose to register for an OSS scheme in one EU country (the country of identification) and can then submit quarterly OSS VAT returns to declare VAT on intra-EU distance sales to all 27 EU Member States.
The seller will make quarterly VAT payments to the country of identification.
The tax authorities in the country of identification will distribute the VAT remitted to the other 26 EU Member States in accordance with the OSS VAT returns submitted.
Sellers still need to keep their VAT registrations in all the EU countries where inventories are held, in order to account for VAT on transactions other than intra-EU remote or distances sales.
If you are not sure if the Gallery you are representing is registered as OSS, please ask your accountant for help.