EU VAT WITH THE
ONE STOP-SHOP (OSS)

euify_oss.png

The One-Stop-Shop is to facilitate the distance sales of products and services within the European Union. It comes in 3 flavours; 

IOSS

euifyEUDelivery.png

The Import One-Stop-Shop (IOSS) is for goods originating from outside of the EU which must be imported prior to delivery to EU consumers. 

Also, know as the import scheme, the value of goods per package cannot exceed €150.

One EU registration covers all EU member states.

 

Monthly VAT returns

OSS

warehouse.png

The One-Stop-Shop (OSS) is for goods already in the EU for delivery to EU consumers. For non-EU businesses, this would normally be goods imported in bulk into EU warehouses or fulfilment centres.

One EU registration covers all EU member states.

If you're wondering what happened to MOSS? It's now OSS!​

Quarterly VAT returns

Non-Union OSS

euify-OSS-Services.png

The non-Union scheme is  for non-EU online sellers providing services taking place in the EU, e.g. software or digital music downloads etc.

One EU registration covers all EU member states.

Quarterly VAT returns