E-commerce

If you are selling goods or services online to consumers in the European Union, you are required to pay VAT in each country where your customers are located. This can quickly become complex and time-consuming, especially if you are shipping to multiple EU countries. Fortunately, there is a solution: the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes for E-commerce.

Comprehensive E-commerce and VAT compliance services across Europe

The One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes are EU-wide systems that allow you to simplify your VAT obligations by reporting and paying VAT through a single registration, rather than registering in every individual country.

One Stop Shop (OSS)
One Stop Shop (OSS) enables you to sell goods to consumers in all EU member states using a single VAT registration. The OSS scheme is available to a wide range of businesses involved in cross-border Business to Consumer (B2C) sales within the European Union:

• EU-Based Businesses
  Companies established in the EU that sell goods or services to consumers in other EU member states.
• Non-EU Businesses with EU Stock
  Businesses located outside the EU that store goods in an EU country and sell directly to EU consumers.
• Online Marketplaces and Platforms
  Digital platforms that facilitate Business to Consumer (B2C) sales of goods or services within the EU, acting as deemed suppliers under certain conditions.

We handle the submission of your OSS VAT returns in accordance with EU regulations.

Import One Stop Shop (IOSS)
The Import One Stop Shop (IOSS) VAT Scheme was introduced by the European Union to simplify VAT compliance for businesses selling goods to consumers in the EU from outside the Union. It applies to distance sales of imported goods with a value up to €150 per consignment. Under IOSS, sellers or electronic interfaces (such as marketplaces) can register in a single EU member state and report all VAT due for these low-value imports through one monthly return, instead of registering in each country of destination.

The scheme ensures that VAT is charged at the point of sale, based on the customer’s location, and collected by the seller. This eliminates unexpected VAT charges for consumers upon delivery and speeds up customs clearance.

For consignments above €150, IOSS does not apply, and normal import VAT rules remain in place. Overall, IOSS simplifies cross-border e-commerce, reduces administrative burdens, and improves transparency for both businesses and consumers.

We can assist you with registering for the IOSS scheme and submission of IOSS returns.

Seamless expansion. Centralized management. Full EU compliance.

OSS and IOSS VAT solutions are specially designed to support:

• Online retailers seeking to expand their operations across the European Union
• Dropshipping businesses looking for streamlined cross-border logistics and tax handling
• Non-EU sellers targeting European customers with simplified import VAT purposes
• Marketplaces in need of centralized and automated VAT compliance across multiple jurisdictions

From applying for OSS or IOSS, to managing your ongoing VAT reporting, ITC ensures full compliance while saving you time and effort.