E-commerce: registration to the new OSS and IOSS VAT regimes for foreign operations

E-commerce: registration to the new OSS and IOSS VAT regimes for foreign operations
E-commerce: registration to the new OSS and IOSS VAT regimes for foreign operations

Special Oss and Ioss VAT regimes for intra-EU B2C e-commerce: online registration on the website of the Revenue Agency has begun.

From 1 April 2021, on the Revenue Agency website it is possible to register online reserved for resident and non-resident taxable persons (and their intermediaries) who intend to join the two new special regimes US (One Stop Shop) e IOSS (Import One Stop Shop), with a view to coming into force on July 1st 2021 of the amendments to the VAT Directive 2006/112 / EC, which simplifies the obligations VAT for operations of cross-border e-commerce towards final consumers.

The new VAT regimes

The new rules aim to simplify the VAT identification of the one-stop shop MOSS (Mini One Stop Shop), which will be extended to distance sales and services B2C. In order to be ready for the deadline, the Revenue Agency has prepared the IT operating system for adherence to the two new special regimes.

  • the regime US it is introduced for distance sales of goods shipped from one Member State and final consumers from another EU Member State and for the supply of services rendered to final consumers subject to VAT in the Member State of consumption.
  • the regime IOSS (Import One Stop Shop) is introduced for sales to final consumers of goods imported from third countries with shipments of a value not exceeding 150 euros.

How to register

To register for the “OSS non-UE“, Non-EU taxable persons without a permanent establishment in the territory of the European Union fill out the form available in the free access section of the Revenue Agency website.

To register for the “OSS UE“, Taxable persons domiciled and resident in Italy, non-EU taxable persons with a permanent establishment in Italy and non-EU persons without a permanent establishment in the territory of the European Union who ship or transport goods from Italy, use the telematic services of the Revenue Agency.

To register for the “IOSS“, Taxable persons domiciled and resident in Italian (who can also register as intermediaries), non-EU taxable persons with a permanent establishment in Italy and non-EU taxable persons without a permanent establishment in the territory of the European Union fill in the form available in the free access section of the Agency’s website.

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