3 new types of one stop shop VAT registrations in Europe

By Anna / In EU VAT / May 26, 2021

There are three new types of registration in the EU:

  1. Union OSS
  2. Non-union OSS
  3. IOSS

The schemes are optional. You are not obliged to be registered, it’s up to your choice.

Union OSS – union one-stop-shop

For EU businesses and EU-established marketplaces:

a) For declaration of B2C distant sales of goods

You cannot declare B2B sales of goods under this scheme

b) For declaration of sales of services

New EU distance sales threshold – 10 000 Euro from 1st of July new united threshold will be imposed to distant sales of goods. That means that if your aggregated distant sales are under the limit of 10 000 per year you may pay VAT in your domestic country. B2B distant sales are not included in the threshold calculation.

Non -union OSS 

For non-established in the EU businesses. The country of registration depends on your choice.

a) For declaration of B2C distant sales of goods

b) For declaration of sales of services

IOSS – import one-stop-shop

For EU and non-EU businesses and marketplaces:

a) To declare B2C import of goods (Low-value goods)

Note that the IOSS number is not a VAT number

A new simplified customs declaration will be available for EU, import threshold of 22 Euro will be dismissed. VAT must be paid at customs even for very cheap parcels.

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.

What you cannot declare via these simplified schemes: 

a)    Import of goods with value more than 150 Euro

b)    Incoming invoices

c)    VAT paid at customs clearance


If you want to register for one of these schemes you can do it online at Lovat platform.