One-Stop-Shop & Import One-Stop-Shop
Registration and management of the One-Stop-Shop (OSS) and Import One-Stop-Shop (IOSS) schemes for cross-border B2C sales across the EU. A single VAT return for distance sales, and simplified import handling for consignments up to €150.
OSS and IOSS — Which One Applies
The two schemes answer different questions. OSS covers goods that are already inside the EU when they are sold to a consumer in another Member State, together with cross-border B2C services; it is filed quarterly and lets you account for the VAT of every destination country in one return. IOSS covers goods that arrive from outside the EU and go straight to a consumer, with the VAT charged at the point of sale instead of at the border; it is filed monthly. A seller that ships from a third country into EU warehouses and also fulfils some orders directly from abroad generally needs both, for different parts of the same catalogue. For sellers operating through Amazon, eBay, or similar platforms, this sits alongside the VAT and documentation checks covered under marketplace compliance.
The EUR 10,000 threshold that lets a small supplier keep charging its own country’s VAT on cross-border sales is often read as a grace period available to everyone. It is not: it is reserved to suppliers established in a single Member State, and a business established outside the EU falls outside its scope from the first sale. The practical question for a non-EU seller is therefore never whether the threshold has been crossed, but which of the two schemes a given flow belongs to.
IOSS stops at consignments of an intrinsic value of EUR 150, and excludes goods subject to excise duty. Above that ceiling the import is declared and the VAT accounted for under ordinary import rules, which in practice means an EORI number, a customs declaration, and a way of funding the VAT at the border. Splitting an order across shipments to stay under the ceiling is not a workaround: what is measured is the intrinsic value of the consignment as it is presented to customs.
Who Needs OSS or IOSS
- Companies selling goods to consumers in multiple EU countries
- Online retailers exceeding the €10,000 distance-sales threshold
- Marketplace sellers with cross-border EU fulfilment
- Non-EU sellers shipping low-value goods (≤€150) directly to EU consumers
- Companies offering digital services to EU consumers (B2C)
What We Cover
- OSS or IOSS registration on your behalf
- Quarterly OSS return preparation and submission
- Monthly IOSS return preparation and submission
- Coordination with fiscal representation where required
- Record-keeping support for the 10-year retention requirement
- Advisory on threshold crossings and scheme eligibility
Legal Basis
OSS sits in Articles 369a et seq. of Directive 2006/112/EC, IOSS in Articles 369l et seq., capped at an intrinsic value of EUR 150 per consignment and closed to excise goods. Italy transposed both with Legislative Decree 83/2021, for transactions from 1 July 2021; Article 74-sexies.1 of Presidential Decree 633/1972 repeats both limits and requires a third-country taxable person with no fixed establishment in Italy to use IOSS through a single fiscal representative appointed under Article 17(3), unless its country has a mutual assistance agreement with the EU. The EUR 10,000 threshold sits in Article 59c and is reserved to suppliers established in one Member State only.
Since 1 July 2026, Council Regulation (EU) 2026/382 has removed the duty relief below EUR 150. Its Article 2 charges a flat EUR 3 per item until 1 July 2028 where the import is VAT-exempt under Article 143(1)(ca) — declared under IOSS — or where the goods are in a “postal consignment”. That is a defined term, not a shipping channel: Article 1(24) of Commission Delegated Regulation (EU) 2015/2446, rewritten by Commission Delegated Regulation (EU) 2026/1022 from 1 July 2026, covers consignments of an intrinsic value up to EUR 150 sold in distance sales of imported goods, excluding those already IOSS-exempt and goods benefiting from preferential measures or customs union agreements.
So a non-EU seller’s B2C consignment of EUR 150 or less normally bears the EUR 3 duty on any VAT route — IOSS, special arrangements, or ordinary import VAT — while preferential and customs-union goods keep their own tariff rate. Commission guidance of 8 June 2026 counts “per item” by tariff classification category, not by unit. The EUR 150 ceiling still bounds IOSS for VAT purposes, but no longer means duty-free.
Why Choose Us
A single point of contact for both OSS and IOSS schemes, coordinated end-to-end with your existing Italian VAT position — whether that position rests on fiscal representation or on VAT Direct Identification for EU-established sellers. Our multilingual team (English, Italian, Chinese) handles registration, periodic reporting, and ongoing compliance under one operational workflow.