Revenue eBrief No. 070/21
VAT eCommerce – Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021
A new Tax and Duty Manual – VAT eCommerce – Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021 – has been published. It provides an overview of registration requirements for pre-registrations for the OSS and IOSS from 1 April 2021.
More detailed guidance will be provided in due course.
The purpose of this manual is to outline the requirements for pre-registration for the new One Stop Shop (OSS) and the new Import One Stop Shop (IOSS) from 1 April 2021.
The expansion of the current Mini One Stop Shop (MOSS) to a One Stop Shop (OSS) and the introduction of the Import One Stop Shop (IOSS) will go-live from 1 July 2021.
From 1 April 2021, eligible business may opt to register for these schemes in advance of the go-live date of 1 July.
1.1 Extension of the VAT Mini One Stop Shop (MOSS)
Currently VAT MOSS applies only to the supply of telecommunications, broadcasting and electronic (TBE) services. However, from 1 July 2021, VAT MOSS is being extended to a One Stop Shop or OSS. The two schemes currently covered by MOSS, the Union scheme and Non-Union scheme, will remain in place, but their scope will be extended.
1.2 What is the OSS?
The OSS is an extension of the current Mini One Stop Shop (MOSS) scheme. It simplifies the VAT obligations for business selling goods and services to final consumers in the European Union (EU).
Currently, only business to consumer (B2C) supplies of telecommunications, broadcasting and electronic (TBE) services are covered under MOSS.
The scope of supplies that may be recorded in MOSS, now the OSS, will be extended. The supplies in scope will include the cross-border supply of services on a B2C basis to a Member State where the supplier is not established, intra-Community distance sales of goods1 and certain domestic supplies of goods.
Under the OSS, a business supplier will be permitted to register electronically in a Member State. This registration will enable the supplier to declare cross-border B2C supplies of services and intra-Community distance sales of goods in the EU.
The VAT due in all Member States on supplies covered by the OSS, will be declared and paid to the Member State of registration in a quarterly return. If the OSS is not availed of, the supplier will be required to register in each Member State in which they make supplies to consumers.
The Union scheme and non-Union scheme will continue under the OSS, but the scope of transactions which can be declared under these schemes will be extended.
1 Intra-Community distance sales of goods are supplies of goods that are dispatched or transported from one Member State to another Member State by or on behalf of the supplier (taxable person selling these goods) to a non-taxable person or a person who is treated as non-taxable person. New means of transport and goods supplied after assembly or installation are excluded from this definition and can therefore not be the subject of an intra-Community distance sale. Goods subject to excise duties however fall under this definition.