Fiscora

Since the reform of VAT rules for e-commerce, businesses selling goods or services remotely to consumers located in several member states can rely on VAT one-stop shop schemes to simplify their reporting obligations, rather than registering for VAT in every country of destination.

OSS (One-Stop Shop): a single return for your intra-EU B2C sales

The OSS scheme lets you declare and pay, through a single entry point, the VAT due on all your intra-EU distance sales of goods and certain services supplied to consumers. It avoids VAT registration in each member state of consumption, while still applying the VAT rate in force in the customer’s country.

IOSS (Import One-Stop Shop): simplifying VAT on low-value imported consignments

For distance sales of goods imported from non-EU countries with an intrinsic value not exceeding €150, the IOSS scheme allows VAT to be collected directly from the customer at the point of sale and remitted through a single return, avoiding import VAT formalities for each consignment.

What to check before registering

• The €10,000 annual turnover threshold for intra-EU distance sales and B2C electronic services, above which the VAT of the destination country applies.
• Goods excluded from the scheme (excise goods, in particular).
• Consistency between your OSS/IOSS returns and your other VAT obligations (national returns, Intrastat/EMEBI).
• Keeping delivery and transport evidence, required in the event of an audit.

Fiscora’s support

We help e-commerce businesses determine the scheme best suited to their activity, register with the relevant authority, and secure their quarterly or monthly OSS/IOSS returns.