‘e-commerce VAT – Special one-stop shop schemes
(EU OSS, non-EU OSS and IOSS)’

Under the legislative package on e-commerce VAT in force for all EU Member States since 1 July 2021, the Mini One-Stop Shop (MOSS) was extended, resulting in the creation of the One Stop Shop (OSS) that covers a wider range of supplies of goods and services and introduces further simplifications to facilitate e-commerce within the EU for cross-border retail sales and the import of goods in the context of e-commerce.

The extended one-stop shop covers three special schemes which are optional: the non-EU scheme (Article 47b of the VAT Code), the EU scheme (Article 47c of the VAT Code) and the import scheme (Article 47d of the VAT Code) [Law 2859/2000 (Government Gazette, Series I, No 248)]. These special schemes allow taxable persons to declare and pay VAT on sales/supplies to final consumers which is due to the Member States of con‏sumption in which those taxable persons are not established but carry out distance supplies of goods / provision of services through a portal from the Member State in which they are registered (Member State of registration).

Registration with the special schemes is optional. That is, in order for a service provider or supplier to pay VAT in the Member States of consumption it may either register for VAT purposes with the registers of each of the Member States in which it supplies goods or services to its customers or register with the OSS (EU OOS, non-EU OOS, IOSS). However, when choosing to register with one of the special e-commerce schemes, it must use it for all supplies of goods or services to consumers in all EU Member States, not selectively to certain Member States.

Created with sketchtool.E-commerce VAT

E-commerce VAT

E-commerce VAT