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Who may need an OSS number:
When is OSS applicable:
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What are the benefits:
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.
Yes. We provide the service of IOSS registration for 200 EUR. To start registration we need good colored scans: passport (national ID card), Certificate of incorporation,Trade register extract, VAT certificate, Articles of Associations.
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.
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).
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 simplified schemes: 1) Import of goods with value more than 150 Euro; 2) Incoming invoices; 3) VAT paid at customs clearance.
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.
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.
In case you sell goods by OMP -Aliexpress, you should use the IOSS number of Aliexpress.
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.
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.
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.
No, as you use warehouses in Italy, France, Germany, Poland, Czech, Spain you cannot report your VAT data to these countries via OSS, you need to keep your pan-EU VAT numbers.
Yes, if you are an EU business you will need to report all revenue with 0% VAT which you sell via OMP.
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.
No there is a special VAT registration for OMP.
We accept payment through PayPal or bank transfer after the invoice is issued.
You will need an internet connection to access LOVAT.
Sure. After you sign up, you can add the new user with their own login to access the account.
When you use LOVAT software, all your data is stored on our servers in the cloud.
You will need the Subscription for 1 country – USA. All the states will be included in the report. Choosing the subscription without auto submission you are supposed to submit the report by yourself. In case you need to do it automatically you will have to order the auto submission and pay additionally per each report.