Fulfill your VAT obligations with both the One Stop Shop (OSS) and the Import One Stop Shops (IOSS) in a simple, reliable and secure way by outsourcing management to specialists.
Whether you are an online seller with sales from Europe to your end customers based in other EU Member States, and/or with sales from your non-EU suppliers to your end customers in the EU; you need to ask yourself the right questions.
Your VAT obligations vary depending on the type of transactions you carry out. Don’t take any risks, rely on an expert, and ensure full compliance with European regulations.
One Stop Shop (OSS)
For Intra-Community distance sales of good
- You are an online seller and sells goods from your storage facility within the European Union through your own website or via a marketplace (Amazon, Shopify, Ebay, Cdiscount…)?
- You breach the 10 000 euros per year threshold?
- Are your clients located in other European Union countries?
Import One Stop Shop (IOSS)
For distance sales of imported goods
- Are you an e-seller selling imported goods (dropshipping) directly from your non-EU to your end customers located within the EU?
- Are your consignement’s lower than 150 euros?
- Are your clients private individual located within the European Union?
I am a European online seller with a turnover of less than 10,000 euros in three EU countries (for example, 5,000 euros in Italy, 3,000 euros in Sweden and 4,000 euros in Germany). Do I still have to identify myself at the one-stop shop?
Yes, the threshold in force since July 1st, 2021 is a global threshold for all countries of the European Union. Regardless of the turnover per Member State, if the total turnover exceeds 10,000 euros per year, the seller must necessarily collect VAT from the country of destination on the sales made. The seller will then be able to choose for the one-stop shop in his country of residence or to identify himself for VAT in the countries of sale if he does not wish to go through the one-stop shop.
Is the 10,000 euro threshold applicable to the specific regime for distance sales of imported goods?
No, the 10,000 euro threshold is only applicable to intra-Community distance sales. In other words, this threshold only applies to goods that are sent to end customers from a European point of departure. For distance sales of imported goods, there is no threshold. VAT is due in the country of destination from the first transaction. IOSS provides a simplified process for sellers who will be able to collect each of the EU VAT rates through a single access point. Another advantage to this solution is that the seller will not have to pay import VAT.
I am a Swiss online seller and I sell goods from a stock in France to individuals throughout the European Union. Which one should I choose?
The choice depends on the physical flow of goods, regardless of the nationality of the seller. Thus, if sales are from a stock in the European Union to customers also in the EU, they must be considered as intra-Community distance sales. The seller will have to register to the EU OSS in the country of the goods departure. (here France), to report sales through a fiscal representative. The seller will have to register to IOSS only if the physical flow comes directly from a country outside the European Union.
How do I understand the package value of less than 150 euros? If I sell several goods in the same package, is it 150 euros per good or per package ? Should transportation costs be included?
The IOSS one-stop shop is, for the time being, only accessible for flows from a third country to European end customers for a value of less than EUR 150. This is the value of the package. So, if you sell three goods and make a package, it will be the value of the package and not the value of each of the goods. To benefit from IOSS, the value of the three products combined must be less than 150 EUR.
As for transportation costs, it depends on how you present your invoice. If the transportation costs are isolated on a separate line, they will not be taken into account for the calculation of the 150 EUR threshold. On the other hand, if the shipping costs are included in the price of the item, they will be taken into account in the calculation of the threshold.
I am a European online seller and I sell to end customers via marketplaces as well as via my own site. Who must pay VAT to the administration on sales made through a marketplace?
For intra-EU distance selling, it is the European seller who is liable for VAT regardless of the sales channel. It is only for sellers based outside the EU that facilitating platforms have become liable for VAT on these intra-EU sales. However, for distance sales of imported goods worth less than EUR 150, the marketplace is responsible for the VAT, also for EU sellers. It is therefore essential to control your flows in order not to pay VAT twice.
I am an online seller and I use marketplaces that store my goods in another EU country, can I benefit from the simplification?
For this situation, the simplification will apply but not completely. Indeed, the reform does not yet simplify the rules that apply to storage. If an e-tailer stores or uses the stock of a maketplace in another EU country, a VAT registration in that country is still required. The seller must have a VAT number in the country of storage. For sales made from the country of storage to an end customer in that same country, VAT will be paid through the local VAT number. However, for sales made from the country of storage to a final customer in another country of the European Union, VAT will be paid via the one-stop shop.
The online business requires a lot of agility in terms of sourcing, logistics, promotion, online presence. It’s hard to master tax issues in Europe at the same time! Regulations change quickly, and the risks are significant.
As an e-merchant, I appreciate having a contact person who knows the intricacies of VAT and is competent for the whole of Europe. This allows me to choose the most advantageous schemes, and I can develop my online business without risk!
WHY CHOOSING MATHEZ COMPLIANCE?
MATHEZ COMPLIANCE business unit has been assisting companies and their accountants with their VAT issues for 20 years:
- MATHEZ INTRACOM1st third party declarant in France for EC sales list for goods ans services and intrastat reporting.
- EASYTAX for VAT fiscal representation in all countries of the European Union and beyond.
- MATHEZ FORMATION is a partner of several CROECs (Regional Councils of the Order of Chartered Accountants) and various industrial unions, and has become the reference in terms of VAT trainingtraining, with unequalled levels of customer satisfaction.
Your "all-inclusive" OSS/IOSS compliance:
Your tax agent will analyze your activity and your needs with you and/or your accounting firm.
He informs you of the VAT rules applicable to your operations:
He informs you of the declaration portal to be used (OSS and/or IOSS) as well as the periodicity of the declarations.
OSS AND/OR IOSS PORTAL REGISTRATION
Your tax agent ensures your OSS and/or IOSS registration on the tax administration portal.
IHesends you templates of spreadsheet to be filled in for the transmission of data to be declared quarterly for the OSS EU scheme and/or monthly for the IOSS scheme.
QUARTERLY DATA REPORTING
Your tax agent will contact you before each deadline.
He analyzes your data and your marketplaces sales statements.
We will send you your VAT statement and payment instructions.
VAT COMPLIANCE: AS EASY AS 1, 2, 3
Your tax representative will monitor all VAT regulations and alert you if necessary.
A member of staff is available on a daily basis for all your regulatory needs.
For all European Union countries and some third countries.
For all European Union countries and some third countries. For all your VAT, Intrastat & ESL obligations, and your VAT recovery requests.