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Taxation and Customs Union
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Three special schemes have been introduced to allow taxable persons to declare and pay VAT due in Member States in which they are not established, via a web-portal located in the Member State in which they are identified:

  • The non-Union OSS scheme, which covers supplies of all types of cross-border services provided by taxable persons not established in the EU to final consumers in the EU 
  • The Union OSS scheme, which covers all types of business to customer (B2C), supplies of services as well as intra-EU distance sales of goods, and certain domestic supplies facilitated by electronic interfaces
  • The IOSS scheme, which covers distance sales of goods imported from third territories or third countries to customers in the EU up to a value of EUR 150