Description
Why register for OSS or IOSS in Estonia?
If you sell to private customers (B2C) across the European Union, the OSS or IOSS scheme can significantly simplify your VAT obligations.
Instead of registering for VAT in multiple EU countries, you can report eligible cross-border sales through a single OSS or IOSS return submitted in Estonia.
With 1Office, you benefit from:
- Professional assessment of your VAT registration requirements
- Preparation of your OSS or IOSS application
- Electronic submission to the Estonian Tax and Customs Board
- Guidance throughout the registration process
- Support with additional requests from the tax authority if required
Who can use the OSS or IOSS VAT scheme?
This service is suitable for businesses that:
- Sell goods to private consumers (B2C) within the European Union
- Sell digital services to consumers in EU Member States
- Import low-value goods into the EU through the IOSS scheme
- Want to simplify VAT reporting across multiple EU countries
Not sure whether OSS or IOSS is right for your business? We can help you choose the correct VAT scheme.
What is included in the OSS/IOSS registration service?
The service includes:
- Review of the information required for registration
- Preparation of the OSS or IOSS application
- Electronic submission to the Estonian Tax and Customs Board
- Guidance throughout the registration process
OSS vs IOSS: what is the difference?
OSS (One Stop Shop)
The OSS scheme allows businesses selling goods or certain services to consumers in other EU Member States to declare and pay eligible VAT through one quarterly return in Estonia instead of registering in multiple countries.
IOSS (Import One Stop Shop)
The IOSS scheme is designed for distance sales of imported goods with an intrinsic value of up to €150 sold to consumers in the EU. It simplifies VAT collection and customs clearance for eligible imports.
Benefits of OSS and IOSS registration
Registering for the correct VAT scheme can help you:
- Simplify EU VAT compliance
- Avoid multiple VAT registrations where the OSS/IOSS schemes apply
- Reduce administrative work
- Save time managing VAT obligations
- Submit VAT returns through one Member State
How OSS and IOSS registration works in Estonia
- Your company must have a valid Estonian VAT number before applying.
- A valid business banking solution or IBAN is required.
- The Estonian Tax and Customs Board may request additional information before approving the registration.
- Businesses using the OSS scheme submit quarterly OSS returns.
- Businesses using the IOSS scheme submit monthly IOSS returns.
- Depending on your circumstances, you may need to authorise 1Office to act on your behalf.
Read more about OSS VAT scheme here.
You may also need:
- Estonian VAT registration
- OSS and IOSS accounting services
- Replies to additional Tax and Customs Board requests
- Power of Attorney representation
- Ongoing accounting services
- Important information about OSS and IOSS registration in Estonia
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- Your company must have a valid Estonian VAT number before applying.
- A valid business banking solution or IBAN is required.
- The Estonian Tax and Customs Board may request additional information before approving the registration.
- Businesses using the OSS scheme submit quarterly OSS returns.
- Businesses using the IOSS scheme submit monthly IOSS returns.
- Depending on your circumstances, you may need to authorise 1Office to act on your behalf.
Read more about OSS VAT scheme here.
- Additional VAT and accounting services in Estonia
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You may also need:
- Estonian VAT registration
- OSS and IOSS accounting services
- Replies to additional Tax and Customs Board requests
- Power of Attorney representation
- Ongoing accounting services
Pricing for OSS and IOSS registration
150 € + VAT
We review your case before submission to ensure the correct VAT scheme is used.
Register for OSS or IOSS today
Expand your e-commerce business across the EU with confidence. Let our VAT specialists prepare and submit your OSS or IOSS registration while you focus on growing your business.
Frequently Asked Questions
What is the OSS VAT scheme?
The One Stop Shop (OSS) scheme allows eligible businesses to declare and pay VAT on certain cross-border B2C sales within the EU through a single VAT return submitted in one Member State.
What is the IOSS scheme?
The Import One Stop Shop (IOSS) simplifies VAT reporting for eligible distance sales of imported goods with an intrinsic value of up to €150 sold to consumers in the EU.
Do I need a VAT number before registering for OSS or IOSS?
Yes. Your business must have an active Estonian VAT registration before applying for the OSS or IOSS scheme.
Is OSS or IOSS registration mandatory?
No. These schemes are generally voluntary, but they can significantly simplify VAT compliance for eligible businesses selling across the EU.
How often do I need to submit OSS or IOSS returns?
- OSS: quarterly
- IOSS: monthly
Can an e-Resident apply for OSS or IOSS?
Yes. E-residents can digitally authorise 1Office to submit the application on behalf of their Estonian company.
