OSS and IOSS: all your EU VAT in one return
One-stop-shop registration, quarterly and monthly returns, IOSS intermediary for non-EU businesses and tax set-up in Shopify.
In short
OSS lets you declare from Spain, every quarter, the VAT on your sales to consumers across the EU. IOSS does the same every month for imports of up to €150 sold to consumers. Registration for both, the returns and the reconciliation with your Shopify store are included.
For non-EU businesses, the service includes the IOSS intermediary and registration under the applicable scheme.
OSS, IOSS or local VAT
| Situation | Scheme | Return |
|---|---|---|
| You ship from Spain to consumers in other EU countries and exceed €10,000 a year | OSS (Union scheme) | Quarterly, Form 369, with each country's VAT |
| You sell EU consumers products arriving from outside the EU in consignments of up to €150 | IOSS | Monthly, with the VAT charged at checkout |
| You supply digital services to EU consumers | OSS (Union or non-Union scheme depending on where you are based) | Quarterly |
| You hold stock in another country and sell to customers in that country | Local VAT of that country | On that country's calendar, with its VAT number |
| You sell to businesses in other EU countries | Outside OSS: reverse charge | Form 349 in Spain |
What's included
OSS registration
Registration under the Union or non-Union scheme, from Spain or from the applicable member state of identification.
Quarterly OSS return
Form 369 with sales by country and rate, reconciled with the Shopify reports.
IOSS registration
Registration and intermediary for non-EU businesses, and set-up of the IOSS number on your shipments.
Monthly IOSS return
With the imports sold by country and rate.
Rates by country and product
Which rate each product carries in each country: not everything is standard-rated.
Shopify set-up
Taxes by country, threshold, IOSS at checkout and invoices with the correct details.
How we start
We export your sales by country
From Shopify or your marketplace, to see whether you have exceeded the threshold and since when.
Registration
OSS, IOSS or both, with an intermediary if your business is from outside the EU.
Reports
Every quarter and every month, reconciled with the store and with your accounts.
If you also hold stock in another country, you need its VAT number: VAT registration by country.
Frequently asked questions
What is OSS, the one-stop shop?
The scheme that lets you declare in Spain, in a single quarterly return (Form 369), the VAT on all your distance sales to consumers in other EU countries. That way you don't have to register in each country just for selling there.
What is the €10,000 distance-selling threshold?
The annual figure, adding up all EU countries, of sales to consumers in other member states. Below it you can apply Spanish VAT; above it, every sale carries the customer's country VAT, and OSS is the way to declare it.
And IOSS?
The import one-stop shop. It applies if you sell EU consumers products coming from outside the EU in consignments of up to €150: you charge VAT at checkout and declare it every month, and the customer pays nothing on delivery.
My business is from outside the EU. Can I use OSS and IOSS?
Yes. For OSS you register in a member state of identification (under the Union scheme if you hold stock in the EU, or the non-Union scheme for services). For IOSS you need an intermediary established in the EU, included in the service.
Does OSS spare me from registering in other countries?
Only for distance sales that cross a border. If you hold stock in another country and sell to customers in that country, that sale is domestic and you need the VAT number there. OSS and local VAT coexist.
What changes in 2028?
The EU "VAT in the Digital Age" (ViDA) package extends the one-stop shop from July 2028 to transfers of own stock between countries and to more transactions, to reduce local registrations. Until then, the current rules remain in force, and the service will adapt.
How is it set up in Shopify?
Shopify can apply the customer's country VAT once you exceed the threshold and handle IOSS at checkout. The set-up is reviewed so that what is charged matches what is declared.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.