International Compliance
OSS and IOSS for EU distance selling
The One Stop Shop (OSS) and Import One Stop Shop (IOSS) are EU VAT reporting schemes. They allow qualifying cross-border sales to consumers to be declared in a single periodic return, rather than registering for VAT in every member state you sell into.
Whether a scheme fits depends on what you sell, where your stock is held, the value of consignments and whether a marketplace is already accounting for the VAT. StandardsDesk does not register businesses for OSS or IOSS and gives no tax advice — we introduce your enquiry to independent specialists.
Common triggers
When this usually comes up
- • Selling goods online to consumers across several EU countries
- • Shipping low-value consignments into the EU from outside it
- • Supplying digital services to EU consumers
- • Wanting to reduce the number of separate EU VAT registrations
- • Needing an EU intermediary as a non-EU established seller
What specialists do
What the work typically covers
- • Assessing whether OSS, IOSS, or local registrations fit your model
- • Registering for the relevant scheme and appointing an intermediary
- • Preparing and filing periodic OSS or IOSS returns
- • Reconciling marketplace-collected VAT with your own reporting
- • Advising on stock location changes that break scheme eligibility
FAQ
Questions we're asked most
Does OSS remove the need for local VAT registrations?
Not always. OSS covers qualifying cross-border sales to consumers, but holding stock in a member state usually still triggers a local registration there. A specialist can map which sales fall inside each scheme.
What is the difference between OSS and IOSS?
Broadly, OSS is used for cross-border supplies within the EU, while IOSS applies to imported low-value consignments sold to EU consumers. Eligibility rules and thresholds differ and change over time.
Does StandardsDesk file OSS or IOSS returns?
No. We are an independent referral service and provide no tax advice. Scheme registration and filings are handled by the independent specialist you choose to work with.
This page is general information, not tax, customs or legal advice. Requirements differ by country and change over time — confirm your position with a qualified specialist or the relevant authority.
Need help with OSS and IOSS?
Describe where you sell and we'll introduce your enquiry to suitable independent specialists.