Looking for an OSS and IOSS intermediary ?
Since July 1st 2021, e-traders must declare their distance sales on the OSS (One-Stop-Shop) and IOSS (Import One-Stop-Shop) unique portal. Eurofiscalis, expert in intra-community VAT, acts as an intermediary on behalf of your company. Find on this page all the useful information to learn more about our OSS and IOSS services.
Your OSS & IOSS declarations from 199 €
Our tax firm acts as an intermediary and takes care of all your declarations. We apply a single rate of 199 € per declaration (monthly or quarterly) and 250 € for OSS and IOSS registration
How the new Ecommerce VAT package works
This “e-commerce VAT package” will be effective on July 1, 2021 for all EU and non-EU businesses that sell goods online to European consumers. The main measures to be implemented are the following:
FAQ : OSS et IOSS VAT package reform
In the case of distance sales of imported goods of a value of €150 or less, taxable persons (suppliers and electronic interfaces) who are not established in the EU or in a third country with which the EU has concluded a mutual assistance agreement on VAT matters, are required to appoint an intermediary established in the EU in order to benefit from the import scheme. Other taxable persons (i.e. those established in the EU) are free to appoint an intermediary but are not required to do so (optional appointment).
There are three specific schemes for registering with the VAT One-Stop-Shop. You must choose the scheme that corresponds to your situation. It is possible to register for more than one special scheme at the same time but this requires separate registrations and procedures (for example, if you are not established in the EU, you can register for both the non-EU scheme for declaring supplies of services and, via an intermediary, the IOSS import scheme).
The one-stop VAT shop concerns all taxable persons, regardless of their VAT regime:
- who provide services to non-taxable consumers residing in EU Member States (the supplier may be established in or outside the EU) ;
who make intra-Community distance sales of goods to non-taxable persons (the trader may be established in or outside the EU);
- who carry out distance sales of goods from third countries for an amount less than or equal to €150, to non-taxable persons residing in EU Member States (the trader may be established in or outside the EU).
As far as the supply of services is concerned, only the supplies made to non-taxable persons located in the Member States in which the suppliers are not established: you cannot declare through the one-stop shop the VAT due on these supplies of services in the Member States in which you have a permanent establishment. For those Member States in which you have a permanent establishment, you must declare the VAT on the supplies of services due in those States by means of a separate national VAT return.
Call on our firm to handle VAT and your one-stop shop
Take advantage of our firm’s experience and outsource the management of your VAT obligations