Sell online across the EU without multiplying registrations
One-Stop Shop (OSS) registration for your intra-EU distance sales, and IOSS for your low-value imported consignments, with country-by-country threshold monitoring.
Since the July 2021 e-commerce VAT reform, distance sales of goods to consumers in the European Union are subject to a single annual threshold of €10,000, across all EU countries combined. Beyond this threshold, VAT is due in the country of consumption, which would in theory require registration in each destination country.
The OSS (One Stop Shop) allows this VAT to be declared and paid through a single quarterly return. The IOSS (Import One Stop Shop) regime applies to imported low-value consignments, up to €150, allowing VAT to be collected at the point of sale rather than at import.
Are you affected?
- E-commerce seller selling to consumers in several EU countries
- Distance sales turnover exceeding the EU-wide €10,000 threshold
- Import of low-value goods (up to €150) sold to EU consumers
- Marketplace or platform facilitating cross-border distance sales
How we proceed
Determining the applicable regime
Reviewing your sales flows to determine whether OSS, IOSS, or both apply to your business.
One-Stop Shop registration
Preparing and filing the registration with the relevant authority.
Periodic return
Filing quarterly (OSS) or monthly (IOSS) returns depending on the regime.
Country-by-country threshold monitoring
Ongoing monitoring of your sales volumes by country to anticipate any change in applicable regime.
Frequently asked questions
What's the difference between OSS and IOSS?
OSS covers intra-EU distance sales of goods already located in the EU. IOSS covers the import of low-value goods (up to €150) purchased by EU consumers from a non-EU country.
Does the €150 threshold apply per order or per year?
The IOSS €150 threshold applies to the intrinsic value of each consignment, not to an annual total.
Do I need to register separately in each EU country?
No, that's precisely the point of the One-Stop Shop: a single OSS or IOSS return covers all the EU countries affected by your sales.