Sales to Consumers in the EU
OSS may apply to certain cross-border B2C supplies within the European Union, allowing the related VAT to be declared through a one-stop-shop scheme.
All services
SERVICE
OSS/IOSS
DESLIN supports e-commerce businesses with OSS and IOSS — from assessing which scheme may apply and assisting with registration to VAT reporting and ongoing compliance for cross-border sales.
OSS/IOSS for Cross-Border E-commerce Sales
Selling to consumers in different countries can create specific VAT requirements for an e-commerce business. OSS (One Stop Shop) and IOSS (Import One Stop Shop) are special schemes designed to simplify the fulfilment of certain VAT obligations through a one-stop-shop system.
OSS and IOSS are not interchangeable. The appropriate scheme depends on what you sell, where the goods are dispatched from, where your customers are located and how your business model is organised.
DESLIN reviews each client's activities to determine whether OSS or IOSS may apply and what obligations arise in relation to registration, VAT calculation and ongoing reporting.
Our aim is to organise cross-border sales around a clear VAT framework, so that the growth of your e-commerce business in the European market is not hindered by gaps or inconsistencies in VAT reporting.
When OSS or IOSS May Apply
The appropriate scheme depends on the actual flow of goods or services and on where the final customer is located.
Imports from Non-EU Countries
IOSS relates to certain distance sales of goods imported from third countries or territories and supplied to consumers in the EU, where the conditions of the scheme are met.
Own Online Store and Marketplaces
Whether you sell through your own online store, a marketplace or another digital platform is relevant when assessing VAT obligations and the appropriate special scheme.
Sales Across Multiple Countries
When a business sells to consumers in different markets, the country of consumption, applicable VAT treatment and the data required for correct reporting need to be tracked consistently.
What Our OSS/IOSS Support Can Include
DESLIN can assist both with the initial assessment and registration process and with the ongoing reporting of sales where the relevant scheme applies.
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Applicability Assessment
We review the business model, markets and types of sales to determine whether OSS or IOSS may apply and which scheme is relevant to the specific sales flows.
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Registration Assistance
We assist in organising the registration process under the relevant special scheme according to the specific circumstances of the business.
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VAT by Member State of Consumption
We consider the applicable VAT treatment and the Member State of consumption when organising the calculation and reporting of VAT for eligible sales.
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Periodic OSS/IOSS Returns
We assist with the preparation and filing of the applicable periodic returns under the relevant scheme.
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Distance Sales within the EU
We provide guidance on VAT reporting matters related to distance sales to consumers across the European market.
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Communication with the National Revenue Agency
Where required, we assist with communication with the Bulgarian National Revenue Agency in relation to the application of the relevant schemes.
How We Organise the Work
OSS/IOSS support begins with an analysis of the actual sales flows rather than automatically selecting a particular scheme.
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We Map Your Sales
We establish what you sell, where goods are dispatched from or services are supplied, where your customers are located and which sales channels you use.
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We Identify the Relevant Scheme
We assess whether the specific supplies fall within the scope of OSS, IOSS or require a different VAT treatment.
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We Organise the Data and Reporting
We establish what information needs to be tracked so that sales and the related VAT can be reported consistently across the relevant countries and sales channels.
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We Provide Ongoing Support
Following registration, we assist with the applicable returns and ongoing VAT matters relating to sales reported under the relevant scheme.
Frequently Asked Questions
What Is the Difference Between OSS and IOSS?
OSS and IOSS are different special VAT schemes. OSS can be used for certain cross-border supplies to consumers within the EU, while IOSS is designed for certain distance sales of goods imported from third countries or territories and supplied to consumers in the EU.
Are OSS and IOSS Mandatory?
OSS and IOSS are special schemes designed to simplify the fulfilment of certain VAT obligations. Whether a particular scheme is applicable and appropriate should be assessed according to the types of sales, the countries involved and the way the business is organised.
Does Using OSS Mean I Do Not Need VAT Registration in Another EU Country?
OSS can reduce the need for separate VAT registrations for supplies that fall within the scope of the scheme, but it does not automatically replace every possible local VAT obligation. Holding stock in another country, making local supplies or carrying out other activities may require a separate assessment.
How Is VAT Determined When Selling to a Customer in Another EU Country?
For sales covered by the relevant scheme, the Member State of consumption and the VAT treatment applicable to the particular transaction are important. The systems used by the online store therefore need to provide reliable sales data by country.
Can the Same Business Have Sales Connected with Both OSS and IOSS?
Yes. Different sales flows within the same e-commerce business may require different VAT treatment. For example, sales of goods that are already located within the EU and sales of goods imported from third countries should be considered separately according to the specific circumstances.
Do You Work with Shopify, WooCommerce, Amazon, eBay and Etsy?
Yes. DESLIN works with businesses using Shopify, WooCommerce, Amazon, eBay, Etsy and other e-commerce systems, with the accounting and VAT support adapted to the characteristics of the particular business model.
Grow Your Online Sales in the EU with Clear VAT Compliance
Tell us how you sell, where your goods are dispatched from and which countries your customers are located in. We will analyse your business model and discuss whether OSS or IOSS may apply and how the related VAT reporting should be organised.