The VAT one-stop shop – One Stop Shop (OSS)
The European Union and the member states have set up an optional device called VAT one-stop shop
(OSS-IOSS, for “One-Stop-Shop - Import One-Stop-Shop
") to the attention of companies carrying out distance sales of goods or services to individuals or non-taxable persons, when these companies are not established in the country of the consumer which is the country of taxation.
The purpose of this declarative system is to prevent distance sellers or service providers from having to register for VAT in each Member State of consumption and to declare and pay the VAT due there.
Thanks to one-stop shop, VAT is declared and paid for in a single Member State.
As a reminder, the one-stop shop makes it possible to centrally declare:
The purpose of this declarative system is to prevent distance sellers or service providers from having to register for VAT in each Member State of consumption and to declare and pay the VAT due there.
Thanks to one-stop shop, VAT is declared and paid for in a single Member State.
As a reminder, the one-stop shop makes it possible to centrally declare:
- services provided to non-taxable persons in a Member State in which the service provider is not established,
- distance sales of intra-Community goods,
- sales of goods from third countries in shipments with a value less than or equal to €150 located in the EU, destined for non-taxable persons in the EU.
- The intra-EU one-stop shop: it covers the provision of services and distance sales of intra-Community goods sold by companies established in the EU
- The non-EU single quichet: it covers the provision of services and distance sales of intra-Community goods sold by companies not established in the EU and which must appoint a representative established in the Member State of registration at the 'OSS
- THE one-stop import window (I-OSS) : it covers distance sales of imported goods (value of the package > €150) and requires the designation of an intermediary for sellers not established in the EU
- Dedicated to the declaration of distance sales and services only, to the exclusion of any other BtoB transaction or international movement of goods (cross-border inventory management for example);
- A company may have to use several regimes at the same time depending on the nature of its operations and the distribution methods (marketplace for example)
- The option is global: all distance sales go through the one-stop shop
- These tools do not allow you to recover VAT
Who are we ?
Founded in 1984, our company's mission is to assist large national and international companies as well as SMEs in the analysis and operational implementation of VAT compliance rules in Europe.
