The guide to understand EVERYTHING about VAT rules in e-commerce and the reform of the One-Stop-Shop OSS
Since July 1, 2021, e-traders must declare their remote sales on the OSS (One-Stop-Shop). 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 service.
Do you need to declare your e-commerce VAT on the OSS?
You make e-commerce sales to European customers. You have to make your VAT declarations on the OSS Gateway and you don’t know how to register? We have the solution for you!
- You do not know the VAT rules for e-commerce
- You don't know how to register for the OSS
- Your company is outside the EU and you can't register to the OSS
- Get your OSS registration and sell throughout the EU
- Secure your e-commerce VAT compliance and tax return processing
- A team of VAT rockstars at your side to help you grow your export business
Our VAT services for e-traders
€290 without taxes / Quarter
12 months commitment (biannual billing)
- Registration at the OSS counter
- Filing of 4 OSS declarations
- 1 hour of VAT video consulting during the implementation of the file worth €250 HT
- Access to our VAT data sheets
- 1 visio appointment per semester
You pay the VAT directly to the competent authorities.
There is no deposit to work with our firm for companies established in the European Union.
On quotation
12 months commitment (biannual billing)
- Registration at the OSS counter
- Filing of 4 OSS declarations
- 1 hour of VAT video consulting during the implementation of the file worth €250 HT
- Access to our VAT data sheets
- 1 visio appointment per semester
As an intermediary, we take care of the management of the EU VAT reversal.
A deposit is required to work with our firm for companies established outside the European Union.
How our VAT services for ecommerce work
- Contract signature: We send you a contract to sign via electronic signature (Pandadoc).
- Activation of your VAT OSS services: We activate your VAT OSS services with the tax authorities.
- Payment of the invoice for the 1st semester and the deposit if necessary: You will receive an invoice for the 1st semester and for the deposit payment.
- 1 hour of consulting with a VAT expert: During this hour of consulting, we help you to better understand the VAT rules for e-commerce. The objective is that your website is correctly set up to ensure your VAT compliance.
- Filing of VAT returns: Every quarter, you must send us the sales report of your website. We will take care of declaring your sales on the One-Stop-Shop. To facilitate the management of your file, we would like to have access to your shopify admin (or others) to allow us to download the sales report.
- Reverse VAT: After filing the report, we will send you a copy and the amount of VAT to be paid to the relevant authorities.
EU company: You make a transfer directly to the administration following our instructions.
Non-EU company: You make a transfer of the VAT to us, we take care of paying it to the administration on your behalf.
- Semi-annual appointment: Every semester, we organize a video appointment to make sure that your file is "on track". During the year, if you have any questions you can of course ask us. The goal is for you to be VAT compliant so there are no bad questions 😉
Our additional services for e-commerce companies
- VAT registration: If you are a foreign company, a French company not liable for VAT or if you want to establish a stock in one of the EU member states.
- Accounting expertise: Eurofiscalis is a firm specialized in e-commerce and Marketplace. You represent 40% of our customers.
- Intra-community declarations: Entrust us with your Intrastat and EC Sales List declarations.
- VAT audit: Secure your intra-Community flows thanks to our audits which summarize all your flows and give you the applicable rules.
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:
- Lowering and standardization of the threshold for distance selling to €10,000 in all Member States: as of July 1, all EU countries will apply this single threshold of €10,000, from which companies will have to pay the VAT of the country where their goods are delivered;
- Introduction of a One Stop Shop (OSS): companies will be able to declare and pay VAT in all the countries where they carry out mail order business via this One Stop Shop in a single Member State, which will simplify their administrative formalities;
- Introduction of an import regime and abolition of the VAT exemption for imported goods under 22€;
- Introduction of the responsibility of the marketplaces with the notion of "presumed supplier": the marketplaces will notably be liable for the VAT for their sellers for the imported parcels whose value is lower than 150€. With this reform, it will no longer be possible for non-EU companies to escape VAT;
- New record-keeping requirements for e-commerce platforms: platforms will have to leave these records available to tax authorities for 10 years to allow them to verify that VAT has been correctly applied.
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.
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