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IOSS & OSS
IOSS & OSS
Starting July 2021, the IOSS and OSS schemes allow businesses to register for VAT once and report all EU cross-border sales through a single portal ,covering all 27 EU member states.
€150
IOSS Threshold
Per consignment (B2C goods)
27
Countries Covered
All EU member states
Just 1
Registrations Needed
Covers all EU countries
Monthly–Qtrly
Filing Frequency
IOSS monthly, OSS quarterly
OVERVIEW
What is IOSS & OSS?
The Import One Stop Shop (IOSS) and One Stop Shop (OSS) are EU VAT simplification schemes introduced on 1 July 2021 as part of the EU e-Commerce VAT Package. They allow businesses to register for VAT in a single EU member state and report VAT on all cross-border B2C sales to customers in all 27 EU states through one single portal.
Before July 2021, a business selling to customers in 10 EU countries needed up to 10 separate VAT registrations, with different returns, deadlines and languages. IOSS and OSS replace all of that with a single registration and a single return.
🌍 One registration, 27 countries
Under OSS/IOSS, a single VAT registration covers your obligations across the entire EU. One return, one payment, one portal ,dramatically reducing administrative burden and compliance cost.
SCHEME COMPARISON
Which scheme applies to you?
IOSS and OSS serve different seller types and transaction categories. Use this table to identify which scheme applies to your business:
Criterion | IOSS | OSS (Union) | OSS (Non-Union) |
|---|---|---|---|
Return frequency | Monthly | Quarterly | Quarterly |
Business location | Any (intermediary req. if non-EU) | EU-established | Non-EU established |
Goods origin | Outside EU | Inside EU | Any |
Sale type | B2C imported goods (≤€150) | B2C goods & digital services | B2C digital services |
Per-consignment value | ≤ €150 | No limit | No limit |
Intermediary required | Yes (non-EU) | No | No |
BEFORE VS AFTER
How OSS/IOSS changed everything
The July 2021 e-Commerce Package fundamentally changed how cross-border VAT works in the EU.
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Before July 2021
Register separately in each EU country once thresholds are crossed
File separate returns in each country, different deadlines, formats and languages
Low-value imports (under €22) were VAT-exempt ,creating unfair competition
High administrative burden and cost for multi-country sellers
✓
✓
✓
✓
After July 2021
Register in one EU country, covers all 27 member states
File one quarterly or monthly return for all EU sales
Low-value import exemption abolished, level playing field for all sellers
Dramatically lower compliance cost and administrative overhead
KEY BENIFITS
Why register for IOSS or OSS?
Businesses that register for IOSS or OSS gain significant compliance and operational advantages over the old multi-registration approach.
Single VAT registration covers all 27 EU countries
One quarterly or monthly return instead of 27 separate filings
VAT collected at point of sale ,faster customs clearance
No surprise customs charges for EU buyers,better buyer experience
Significantly lower compliance costs across the EU
Eligible marketplace sellers can shift VAT liability to the platform
PROCESS
How it works
GlobalTrade Business handles the full IOSS/OSS registration and filing lifecycle on your behalf.
1
Assess which scheme applies
We review your business model, supply chain and customer base to confirm whether IOSS, OSS (Union) or OSS (Non-Union) is the correct scheme.
2
Register in the chosen member state
We register you (and appoint ourselves as IOSS intermediary if applicable) in the most advantageous EU member state.
3
Collect and reconcile VAT data
You provide your sales data each period. We apply the correct VAT rate per destination country and prepare the return.
4
File and remit on time, every period
We submit the return and facilitate payment before the relevant deadline.
How GlobalTrade Business Can Help
Your complete French VAT partner
From first registration to ongoing returns, we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with tax authorities.
VAT Refund Recovery
Recover VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
EORI Number
Mandatory for EU imports and exports. We handle registration quickly so you can start trading without delay.