E-commerce

OSS / IOSS 

Various changes exposed

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​1. The threshold changed

The turnover threshold that determines in which country VAT is due is changed.

You will need to collect VAT in all EU countries you ship goods to when your total turnover exceeds € 10,000.

  • You will need to be registered and declare VAT in all countries where you sell, except when using OSS (optional)
  • You must know the VAT rates of your products in all countries of sale.


Oranges illustrating cross-border e-commerce and EU VAT threshold changes under OSS rules

​2. VAT obligations are transferred to marketplaces

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If some of your sales are made through a marketplace, in some cases, it is this marketplace that will collect and report the VAT on your sales. Please note, all sales made via marketplaces will not be affected.

  • You must identify in which cases the marketplace will manage the VAT for you to avoid double collection of VAT;
  • You must modify your invoicing when the marketplace will be in charge of the VAT on the sale.


Pastries displayed in a bakery representing marketplace VAT obligations for online sales

​3. New VAT regime for distance sales of imported goods

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If you ship goods that have been previously imported to your customers, you may be affected by the new system for distance sales of imported goods.

  • You must identify which sales are affected, in particular according to the journey of the package to the individual customer (stock in the EU or not);
  • You must identify whether you, the individual customer or a possible marketplace is responsible for managing the VAT due on importation;
  • You must identify whether VAT is to be collected on the sale, by you or a marketplace, in which country and at what rate;
  • You have to choose whether or not to use IOSS.


Pour cette page, je ferais des textes alternatifs descriptifs mais naturels, liés au contexte OSS/IOSS et e-commerce. ### Image oranges `Oranges illustrating cross-border e-commerce and EU VAT threshold changes under OSS rules` ### Image pâtisseries `Pastries displayed in a bakery representing marketplace VAT obligations for online sales` ### Image pains et desserts `Imported food products illustrating distance sales and IOSS VAT obligations for imported goods`

​4. The new “IOSS” for distance sales of imported goods

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These counters are optional and simplify the declaration of VAT on sales made.

  •     You must identify the sales that can be reported through OSS or IOSS;
  •     You should determine whether you have an interest in using OSS and / or IOSS;


`Colorful imported textile products illustrating IOSS obligations for distance sales of imported goods in the European Union`

​5. Low-value goods


Low-value goods (over €22) no longer qualify for VAT exemption. The VAT exemption they were eligible for has been abolished. You should take this into account when determining your selling price and/or inform your customers of this additional cost to avoid unpleasant surprises.

6. VAT-obligation matrix

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1.1 You’re a seller, established in the EU


Comparative table of VAT obligations for EU-established sellers according to the sales channel, origin of goods and use of OSS or IOSS schemes

1.2 You’re a seller, non-established in the EU


Comparative table of VAT obligations for non-EU established sellers according to the sales channel, origin of goods and use of OSS or IOSS schemes

6. Matrice d'obligation de TVA

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1.1 Vous êtes un vendeur établi dans l'UE


Tableau comparatif des obligations TVA pour les vendeurs établis dans l’Union européenne selon le type de vente, l’origine des biens et l’utilisation des guichets OSS ou IOSS

1.2 Vous êtes un vendeur non établi dans l'UE


Tableau comparatif des obligations TVA pour les vendeurs non établis dans l’Union européenne selon le type de vente, l’origine des biens et l’utilisation des guichets OSS ou IOSS