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Silicon ioi offers a 'One Stop Shop (OSS)' connection for VAT returns.
What is it?
The OSS (One Stop Shop) VAT return enables businesses to declare and pay the VAT due on their distance sales and online services within the European Union through a single quarterly electronic VAT return, without having to register for VAT in each customer's Member State.
This connection is directly integrated into the Silicon ioi ERP and works with both the Belgian and Luxembourg OSS portals. While administrative simplification continues to progress, each country responsible for processing your single VAT return still has its own local specificities. Silicon ioi ERP bridges these differences, making what is intended to be a simplified VAT declaration genuinely easy to manage.
Belgian specificities:
Since 1 July 2021, the OSS (One Stop Shop) application has replaced the MOSS (Mini One Stop Shop) application and allows businesses to declare all taxable transactions covered by the new OSS schemes.
OSS is intended for taxable persons who:
Depending on the type of taxable transactions, they must be reported under one of the three OSS schemes:
These three schemes apply to taxable persons established both inside and outside the European Union who carry out these transactions for private consumers who are not liable for VAT within the European Union.
OSS allows taxable persons to choose a simplified scheme for declaring and paying, in Belgium (Member State of Identification), the VAT due in the various Member States of consumption.
By choosing one of the three OSS schemes, taxable persons must apply that scheme to all relevant Member States of consumption and to all qualifying transactions carried out with consumers in those Member States.
All European Union Member States offer a comparable OSS system.
However, the use of the OSS scheme remains optional.
Luxembourg specificities:
How the OSS One Stop Shop works
What is it?
The OSS (One Stop Shop) VAT return enables businesses to declare and pay the VAT due on their distance sales and online services within the European Union through a single quarterly electronic VAT return, without having to register for VAT in each customer's Member State.
This connection is directly integrated into the Silicon ioi ERP and works with both the Belgian and Luxembourg OSS portals. While administrative simplification continues to progress, each country responsible for processing your single VAT return still has its own local specificities. Silicon ioi ERP bridges these differences, making what is intended to be a simplified VAT declaration genuinely easy to manage.
Belgian specificities:
Since 1 July 2021, the OSS (One Stop Shop) application has replaced the MOSS (Mini One Stop Shop) application and allows businesses to declare all taxable transactions covered by the new OSS schemes.
OSS is intended for taxable persons who:
- provide telecommunications, broadcasting and television services, or electronically supplied services to non-taxable persons in EU Member States (transactions previously declared through MOSS);
- provide other B2C services;
- carry out intra-Community distance sales of goods;
- carry out certain domestic supplies of goods;
- carry out distance sales of goods imported from third territories or third countries with an intrinsic value not exceeding €150.
Depending on the type of taxable transactions, they must be reported under one of the three OSS schemes:
- Non-Union Scheme;
- Union Scheme;
- Import Scheme.
These three schemes apply to taxable persons established both inside and outside the European Union who carry out these transactions for private consumers who are not liable for VAT within the European Union.
OSS allows taxable persons to choose a simplified scheme for declaring and paying, in Belgium (Member State of Identification), the VAT due in the various Member States of consumption.
By choosing one of the three OSS schemes, taxable persons must apply that scheme to all relevant Member States of consumption and to all qualifying transactions carried out with consumers in those Member States.
All European Union Member States offer a comparable OSS system.
However, the use of the OSS scheme remains optional.
Luxembourg specificities:
How the OSS One Stop Shop works
- Single VAT return: One online quarterly VAT return covering all EU Member States.
- Applicable threshold: Applies to intra-Community distance sales of goods and services exceeding the overall annual threshold of €10,000.
- Destination VAT rate: The VAT applied is the rate in force in the consumer's country of destination.
- Official access: Registration and filing are completed via the One Stop Shop (OSS) – Luxembourg Indirect Tax Portal.
