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One Stop Shop (OSS)

The One Stop Shop is a step forward to the Mini One Stop Shop and it will come into force as from 1 July 2021.  The new One Stop Shop (OSS) schemes are split into two:

The OSS; and

The Import One Stop Shop (IOSS)

The OSS contains two separate schemes known as the Union Scheme and the Non-Union Scheme.

The Union OSS scheme is an extension to the current EU MOSS scheme. This new scheme covers supplies of distance sales of goods and business to customer (B2C) supplies of services by taxable persons established in the EU as well as deemed supplied made by electronic interfaces facilitating in supplies of distance sales of goods made within the EU and certain domestic supplies of goods.

The Non-Union OSS scheme is an extension to the current Non-EU MOSS scheme. This new scheme covers supplies of services by persons not established in the EU who make business to customer (B2C) supplies of services taking place in the EU.

The IOSS is a new scheme applicable to suppliers and electronic interfaces who import goods, not subject to excise duty, in consignments of an intrinsic value of less than €150 into an EU Member State with a view to selling them to buyers in the EU. This scheme is available to suppliers established in the EU, to non-EU established suppliers who appoint an EU-established intermediary to fulfil their VAT obligations under the IOSS, suppliers established outside the EU in countries with which the EU has concluded an agreement on mutual assistance, and electronic interfaces facilitating any such supplies.  

Businesses already registered for the Mini One Stop Shop will be automatically registered within the respective One Stop Shop scheme.  Other Businesses can register to apply for the applicable One Stop Shop scheme as from 1 April 2021.  Finally, the Mini One Stop Shop scheme will be ceased on 30 June 2021.

For further information on these topics you may wish to refer to the explanatory notes issued by the EU Commission on the VAT e-commerce rules published on September 2020 which can be found on the following link:

https://ec.europa.eu/taxation_customs/sites/taxation/files/vatecommerceexplanatory_notes_30092020.pdf

Alternatively further information can be found here:

https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en

EU SCHEME

 
(To register and submit the returns, please login either using the E-ID or the VAT Account)
 

NON-EU SCHEME

 
(To register please click here, to submit the returns please login either using the E-ID or the VAT Account)


IMPORT SCHEME

 
(To register and submit the returns as Importer or Intermediary, please login either using the E-ID or the VAT Account)
 
 
   

E-ID System

 

 
VAT Account

 

 

   
Guidelines to Log In

 

A taxpayer or a taxable person, who is a physical person, in possession of an e-ID can simply login using his personal e-ID, for the purpose of filing forms in connection with his own personal tax and VAT affairs. 

 

Where a person cannot be issued with an e-ID the VAT Account shall be used instead.

 

·       To register for an E-ID please click here

·       To register for a VAT Account, where a person cannot be issued with an e-ID, please click here

In cases of Assigned or Delegated services, additional forms are required.  These are called CFR forms. Please click here to follow the guidelines that lay down the respective procedures. The CFR forms can be downloaded here.

 

If a taxpayer or a taxable person is a company, partnership or other legal person, it can only file forms electronically if it has appointed a representative for this purpose.


 

For the Access Manager Portal please click here

 

A Tax representative assigned as an Access Manager, as per the CFR01 form (Registration as Tax Representative), can make use of the Access Manager Portal to assign clients services to sub users.? (Basic E-id Authentication)