Import One-Stop-Shop

Who may need IOSS number:

  • EU and non-EU businesses
  • EU and non-EU marketplaces.

Note:

  • a non- EU business has to appoint an EU company as an intermediary to be able to be registered for IOSS.

 

When is IOSS applicable:

  • declaration of B2C import of goods (Low-value goods)

 

What are the benefits:

  • you need to file a single IOSS VAT return
  • the customer receives no hidden costs and no further fees
  • dropshipping without delay as it is held without border controls

 

 

 

 

 

 

 

 

 

 

 

 

One-Stop-Shop

Who may need an OSS number:

  • EU online-sellers
  • EU-established marketplaces

 

When is OSS applicable:

  • declaration of B2C distant sales of goods
  • declaration of sales of services

Note:

  • OSS scheme cannot be used for B2B sales declaration
  • A non-EU company can use the OSS scheme in case it has a VAT registration in the chosen company

 

What are the benefits:

  • You need just one number to sell into all EU countries
  • You will have less paperwork and administration costs
  • You will prepare just one VAT return for all your EU sales

 

 

Frequently Asked Questions

Frequently Asked Questions

   What does IOSS mean?

IOSS is Import One-Stop-Shop. The new simplified scheme for seller who import goods to the EU to collect, declare and pay the VAT to the tax authorities, instead of making the buyer pay the VAT.

   Do you provide IOSS registration service? What is the cost and how does it work?

Yes. We provide the service of IOSS registration for 400 EUR. To start registration we need good colored scans: passport (national ID card), Certificate of incorporation,Trade register extract, VAT certificate, Articles of Associations.

   We are a non-EU company. We sell goods from Turkey to the EU. Is it obligatory for us to appoint an intermediary for IOSS

   registration?

Yes. If you are a non- EU business you need to appoint an EU company as an intermediary to be able to be registered for IOSS. The exception is Norway.

   We are a non-EU business selling to Germany and Spain. Should we be IOSS registered only in these countries?

You can register in any country you want. The IOSS number will be applicable throughout the EU. We provide the service of IOSS registration in France (soon Latvia will be also available).

   We are a UK-based company. We sell Makeup and beauty products to the EU. Are we obliged to register for IOSS?

 

IOSS registration is not mandatory. But if the seller is not registered in the IOSS, the buyer has to pay the VAT and usually a customs clearance fee charged by the transporter. Besides, you cannot declare via these simlified schemes:

1)Import of goods with value more than 150 Euro

2)Incoming invoices

3)VAT paid at customs clearance

   If I plan to change the intermediary in future, will it be possible to use the same IOSS number?

No. In case you change the intermediary, your IOSS number will be cancelled. As a the IOSS number is provided  for a certain intermediary. You will need to re-register for IOSS with a new intermediary.

  I sell to several countries of the EU. Should I buy a subscription plan for each of them for my IOSS return?

No, for IOSS return you only need a one country subscription- country of IOSS number. You will get figures for all 27 countries for B2C distance sales

  I sell goods to the EU by Aliexpress. I am registered for IOSS number. Should I use my IOSS number or the IOSS number of Aliexpress

In case you sell goods by OMP -Aliexpress, you should use the IOSS number of Aliexpress.

   What documents are needed to register for OSS?

 

 

If you are an EU business and have a VAT number in your domestic country you don’t need additional documents only a filled Application form

Can I check if seller declared VAT in IOSS by using number?

No, it is impossible to check such information. But you can check if your supplier filled H7 form with his IOSS number- it should be enough if you are a buyer. You can find details in our blog

   If I am a non-EU business and want to obtain an OSS VAT registartion number can I do it without general VAT registration?

Yes, you can get OSS registration (non-union scheme) without General VAT registration.  As a non-EU taxable person, you can register to OSS if you comply with two conditions:

  1. You haven’t a business establishment in the EU
  2. You are not registered for VAT in the EU

   I’m an Amazon seller and use FBA. Can I deregister in the pan-EU countries and get an OSS number instead?

No, as you use warehouses in Italy, France, Germany, Poland, Czech, Spain you cannot report your VAT data to this countries via OSS, you need to keep your pan-EU VAT numbers

   We are an EU business and From 1 st of July 2021 eBay will pay my VAT in EU countries, should I still report such sums in OSS return?

Yes, if you are an EU business you will need to report all revenue with 0% VAT which you sell via OMP

   A sell at Etsy less than a threshold in all countries, will marketplace keep selling my goods across EU without VAT?

 

No, there will be no distance sales thresholds after 1 st of July 2021. That means that you need to register for OSS if you want to sell across the EU, even though VAT will be  deemed by OMP

   We are OMP, can we register for OSS to report and pay VAT across the EU?

No there is a special VAT registration for OMP