TVA

La simplification des obligations
TVA pour les e-commerçants

Découvrez les détails de la réforme TVA du e-commerce. Les guichets uniques OSS et IOSS permettent une simplification de vos obligations déclaratives à l’intérieur de l’UE.

Vous devez savoir que votre entreprise est concernée par la réforme TVA du e-commerce qu’elle soit établie dans l’UE ou dans un pays hors UE. Vous êtes concerné si :

  • vous vendez depuis un stock situé dans l’UE à des particuliers,
  • vous n’avez aucun stock dans l’Union européenne mais que les colis que vous expédiez à vos clients particuliers sont importés dans l’Union européenne.

Les guichets uniques OSS /« One Stop Shop » et IOSS /« Import One Stop Shop » permettent une simplification de vos obligations déclaratives à l’intérieur de l’UE.

Grâce à eux :

  • Vous ne serez plus obligé d’être immatriculé à la TVA dans chaque pays de l’UE pour déclarer vos ventes,
  • Vous déclarerez la TVA dans tous ces pays via un accès unique à un portail électonique.

How can RMB help?

Use RMB’s expertise to help you to decide which options are necessary for your business and your next steps. In addition, we offer:

  • A free audit of your transactions to determine your needs and compliance liabilities
  • VAT compliance services and training for companies in Europe and the UK
  • Fiscal representation for non-EU established companies
  • Customs compliance and other related services
  • Set up a OSS/IOSS number on your behalf
  • Verify your data and documents prior to filing
  • File your VAT filings through the OSS/IOSS platform

Contact us today to find out how you can profit from these changes…

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VAT audit

One Stop Shop

The OSS platform is created by the EU to simplify the life of e-commerce companies. The OSS desk is open and accessible for companies both established in the EU as well as non-established companies and marketplaces. The use of the platform is optional. To have access to the new platform, you should first apply for an OSS number. Companies then also have the possibility to appoint a proxy for the OSS number for the VAT agents.

The benefits of OSS are:

  • #OSS registration in only one country

  • Declaration of intra-Community distance sales & B to C services as well as e-services sold in all EU countries

  • 1 VAT filing per quarter

  • Single payment of VAT due in all EU countries

  • Exemption from invoicing

Import One stop Shop

The IOSS platform is similar to the OSS platform. The big difference, as the name already tells us, is that here we're talking about goods imported to the EU to be directly delivered to the private consumer. In other words, on the moment of ordering by a private individuals, the goods are outside the EU. The IOSS desk is open and accessible for companies both established in the EU as well as non-established companies and marketplaces. The use of the platform is optional. To have access to the new platform, you should first apply for an IOSS number. There is also an obligation to appoint an intermediary/VAT agent for non-EU established companies.

The benefits of IOSS are:

  • #IOSS registration in one country

  • Allows for the declaration of VAT due on distance sales of goods imported into the EU when the parcel sent has a maximum value of €150

  • Single payment of global VAT due on sales in all EU countries & 1 monthly filing

  • Exemption from invoicing

  • No hidden costs for customers

  • Exemption from import VAT

Using the OSS/IOSS means :

  • Your business no longer needs to be VAT registered in each EU country where you do business
  • You can file VAT returns for all EU countries via a single electronic portal.

Webinaire RMB - Simplification de TVA pour l'e-commerce avec OSS/IOSS

We'll keep you informed

News thumbnail
Nouvelle taxe sur le plastique au Royaume-Uni11 / 2022

Les entreprises qui importent en leur nom ou fabriquent plus de 10 tonnes d’emballages plastiques au Royaume-Uni sont soumises à la taxe PPT.

Read more
News thumbnail
Changements Importants : Régimes fiscaux suspensifs (RFSE ou RFSI)07 / 2022

Les sociétés étrangères qui détiennent des produits sous statut RFS, doivent obligatoirement être immatriculées à la TVA en France.

Read more

Vous souhaitez savoir comment RMB peut aider votre entreprise?

Envoyez-nous un e-mail et nous vous contacterons rapidement, nos experts en TVA seront ravis de vous aider. Vous pouvez également nous contacter par téléphone au +33 3 20 25 70 70

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