OSS/IOSS registration for e-commerce sellers

When companies sell goods or digital services to the end consumers (B2C) or non-VAT registered companies in the EU countries for up to 10 000 € per calendar year, then they have two options for declaring and paying Value Added Tax (VAT).

1. To register for a VAT in every EU country where the end consumers are located and pay taxes to each country separately.
2. To register for OSS/IOSS special regimes in the country where the company is registered and pay all the taxes in one country (OSS/IOSS registration for e-commerce sellers).

Using OSS/IOSS VAT schemes is voluntary, but it has many benefits:

• Saving time – no need to wait for months to get VAT numbers in different countries.
• Saving money – you only need to register for a VAT number and declare taxes in one country.
• Less bureaucracy – no need to communicate with and submit applications and declarations in different countries.

Included in the price:

• Preparing the application based on the information provided by the client
• Submitting the application electronically to the Estonian Tax and Customs Board

Available for an extra fee:

• Regular VAT registration
• OSS/IOSS accounting package
• Answering additional questions from the Estonian Tax and Customs Board (hourly fee 65 €)
• Representation by the Power of Attorney
• Accounting service

Process flow:

• We will send you some questions that you need to answer after the payment
• We will fill in all the necessary forms
• If you are an e-resident, you can digitally authorize us to apply on behalf of the company
• If you are not an e-resident, you need to come to Tallinn or authorize 1Office’s representative (PoA) to act on behalf of the company, extra fee 275 eur + VAT will be added to the price.
• We will send the application to the tax office and will help you with the communication if they have additional questions
• The VAT number will be registered in a week

Important information:

• Before applying for the OSS/IOSS special regime, the company must have a valid banking solution/IBAN.
• Before applying for the OSS/IOSS special regime, the company must have a regular VAT number in Estonia.
• To apply for the OSS/IOSS special regime, it is required for the board member to visit the tax office in person or sign the application digitally or authorize 1Office’s representative to act on behalf of the company.
• If the company uses the OSS/IOSS special regime, monthly (for IOSS) or quarterly (for OSS) declarations are mandatory.
• If a company already uses the MOSS special regime, it is automatically changed to the OSS special regime from 1 July 2021.
• Read more about OSS voluntary VAT scheme here.