OSS and IOSS registration: simplify VAT management for online sales in Europe
If you sell online to consumers in EU or non-EU countries, you can avoid multiple registrations and reduce complexity by joining the OSS(One Stop Shop) and IOSS (Import One Stop Shop) schemes.
These regimes allow you to manage VAT centrally — with just one declaration and full compliance.
OSS regime: what is it?
The OSS (One Stop Shop) regime represents a turning point in the approach to VAT taxation for distance sales and B2C services within the European Union. Introduced with Legislative Decree 83/2021, it allows VAT obligations to be centralized in a single Member State, simplifying procedures for economic operators established both in the EU and in third countries. The regime covers intra-EU distance sales of goods, the provision of services to final consumers, and certain domestic supplies made via electronic platforms.
Entities participating in the OSS regime avoid having to register for VAT in each country of consumption, managing declarations and payments in a single location. This centralization reduces operating costs, minimizes administrative errors, and improves tax compliance.
Key benefits:
- One quarterly declaration
- No multiple VAT numbers in the EU
- Lower administrative burden
- Full European compliance
IOSS regime: what is it?
The IOSS (Import One Stop Shop) scheme was designed to simplify VAT management on distance sales of goods imported from third countries to end consumers in the European Union. It applies exclusively to shipments with a value not exceeding 150 euros, excluding those subject to excise duties, and allows sellers to collect VAT in advance at the time of online purchase, avoiding additional costs at the time of delivery.
This model promotes transparency for consumers and facilitates the competitiveness of foreign suppliers. Obliged entities can be either direct operators or electronic platforms that facilitate transactions (deemed suppliers). Registration for the scheme allows for the management of unified monthly declarations and centralized payments, avoiding the need for VAT registration in each individual Member State.
Key advantages:
- Faster delivery
- No hidden costs for customers
- Centralized VAT return
- Better competitiveness across borders
Who can join the OSS and IOSS schemes
Participation in the OSS and IOSS schemes is permitted to various entities, according to very specific regulatory criteria.
OSS regime (EU):
- VAT taxable persons established in the European Union;
- operators carrying out intra-EU distance sales of goods;
- B2C service providers in other Member States.
OSS regime (non-EU):
- non-EU entities without a permanent establishment in the EU;
- B2C service providers to European consumers;
- obligation to appoint a tax representative in a member country.
IOSS Regime:
- EU and non-EU entities selling goods imported from third countries for a maximum value of 150 euros;
- marketplaces or electronic interfaces that facilitate such operations (deemed supplier);
- Requirement for a tax representative for non-EU entities.
Why choose us
- Experts in international VAT and e-commerce
- Multilingual support and tailored consulting
- Full integration with customs and digital tax services
- Dedicated team and smart digital tools
Centralized VAT. Clear compliance. Confident growth.
Tecno VAT brings clarity and control to your ETS2 journey.