OSS and IOSS e-commerce VAT registration and returns
If you sell goods online or supply digital services to consumers in several EU countries, the One Stop Shop lets you report the VAT due everywhere through a single registration. We set it up and file the returns.
Who it’s for
- Online shops selling to consumers in several EU countries
- Software, streaming and other digital service providers
- Non-EU sellers shipping low-value goods to EU customers
Since July 2021, distance sales of goods and most services to consumers in other EU countries are taxed in the customer’s country once your total cross-border sales pass €10,000 a year. Instead of registering for VAT in every one of those countries, you can declare and pay the VAT due through the One Stop Shop (OSS) in a single member state.
For goods imported from outside the EU in consignments of up to €150, the Import One Stop Shop (IOSS) works the same way and lets your customers receive their parcels without paying import VAT at delivery. Businesses established outside the EU usually need an intermediary to use IOSS. We register you, prepare the returns and keep the records the scheme requires.
What’s included
- Checking whether OSS, IOSS or local registrations suit your sales best
- Registration under the Union, non-Union or import scheme in Bulgaria
- Quarterly OSS returns and monthly IOSS returns, with payment instructions
- Acting as your IOSS intermediary if you are established outside the EU
- Applying the correct VAT rate for each customer country
- Keeping the records required for ten years
How it works
- Sales reviewWe look at where your customers are and what you sell, and choose the right scheme.
- RegistrationWe register you in Bulgaria under OSS or IOSS and confirm your identification number.
- Rates and setupWe map the VAT rate for each country and product so your checkout charges the right amount.
- ReturnsWe prepare and file each return on time and tell you exactly what to pay.
Common questions
What is the difference between OSS and IOSS?
OSS covers sales of goods within the EU and services to consumers. IOSS covers goods imported from outside the EU in consignments worth up to €150. Both let you report VAT for many countries in one return.
Do I still need a local VAT registration in Bulgaria?
Possibly. OSS only covers sales to consumers. If you hold stock in Bulgaria, sell to businesses or buy goods here, a regular Bulgarian VAT registration may still be required. We check this as part of the review.
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