Overview

 Published: 30.07.2020. 13.43


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OSS is extension of MOSS - a simplificated voluntary VAT regime allowing taxable persons that supply telecommunications, broadcasting and electronic (TBE) services to consumers in the EU to declare and pay VAT in one Member State instead of doing so in several Member States.

The new OSS will cover not only services mentioned above. In order to simplify cross border online sales OSS will be extended to three schemes -  other services (Non-Union scheme) , distance sales of goods inside the EU (Union scheme) as well as distance sales of goods imported from third countries or third territories  in consignments of an intrinsic value of maximum EUR 150 (Import scheme). The scheme for distance sales of goods imported from third countries or third territories will be called Import One Stop Shop (IOSS). In addition as a part of change package small consignments up to 22 EUR will no longer be exempted from VAT.