VAT obligations e-commerce: MOSS & IOSS

Directive (EU) 2017/2455 of December 5, 2017, known as "E-commerce" was initially due to enter into force on 1 January 2021. It seems like this rule will finally come into force on 1 July 2021, following the deal concluded on European level. What changes on 1 July 2021?

MOSS extension

As a reminder, since January 1, 2015, there has been a one-stop shop known as “MOSS” (Mini One Stop Shop). This window, the use of which is optional, allows businesses to declare and pay, in a single Member State, the VAT due for telecommunications, broadcasting and electronic services as well as for the provision of services provided by electronic means to persons not subject to VAT domiciled in a Member State other than that in which they are established (Telecommunications, broadcasting and electronic services, "TBE services").

On 1 July 2021, the MOSS will become “OSS” (One Stop Shop) and will concern, in addition to the aforementioned TBE electronic services:

  • B2C services other than TBE performed both by providers established in the EU and outside the EU,
  • Intra-Community distance sales of goods above a turnover threshold harmonized at European level of € 10,000 (or even below this threshold in the event of an express option).

New: intra-community distance sales and therefore the OSS counter will include sales of alcohol, alcoholic beverages, mineral oils and manufactured tobacco.

Creation of a one-stop shop for distance sales of imported goods


A new one-stop shop "IOSS" (Import One Stop Shop) will also be created for distance sales of imported goods valued at less than € 150. Companies using it will benefit from an exemption from import VAT.

The creation of this new IOSS counter (the use of which is optional) should be compared with the entry into force of new VAT rules, applicable to all distance sales of imported products (regardless of the value of the product).

Who is concerned ?

You are concerned if your company sells goods or services to individuals domiciled in another Member State, regardless of the e-commerce medium used: your company's website, social networks, a marketplace, etc.

The use of an "electronic interface" (of the "market place" type) to facilitate the sale of your products is also likely to impact your VAT obligations. As of 1 July 2021, the rules of territoriality and VAT liability are in fact modified to take into account their role in the distance selling of goods in the European Union.

The (optional) use of OSS and / or IOSS counters will allow, whether your business is established in the European Union or outside the European Union, to request identification in a single Member State which will allow you to declare and pay VAT for all sales and services eligible at one-stop shop.

Excise duties B2C sales