Cross-border VAT accounting schemes ― One Stop Shop (OSS) and Import One Stop Shop (IOSS)

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance provides an overview of the VAT accounting simplification schemes available to businesses who supply goods or services within the EU to non-taxable persons.

For more detail on cross-border supplies, see the Exporting goods ― overview, Imports ― overview and International services ― overview guidance notes.

Overview of the VAT accounting schemes

In order to simplify cross-border VAT accounting, VAT accounting schemes have been introduced across the EU which UK businesses are able to use in certain circumstances.

These schemes aim to simplify VAT accounting within the EU and aid VAT compliance related to online sales to consumers. The schemes remove the requirement for businesses to VAT register in a number of jurisdictions where it otherwise might be necessary to do so. The schemes are the One Stop Shop (OSS) (which is made up of the Union OSS and Non-Union OSS) and the Import One Stop Shop (IOSS).

The schemes are not mandatory, and businesses can choose to manage their VAT accounting

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