However, a taxable person established outside the EU is required to appoint an intermediary to use the import scheme.Ī deemed supplier is a taxable person who is not the actual supplier of certain goods, but he facilitates the supply and is therefore, for VAT purposes (only), treated as the supplier (fiction for VAT purposes).Ī deemed supplier is a taxable person who facilitates a supply of goods that is concluded between a supplier (underlying supplier) and a customer through the use of an electronic interface (e.g. marketplace, platform, portal etc.). Under the import scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) established within the EU or outside the EU. Note: A taxable person not established in the EU can also use the Union scheme to declare certain supplies of goods (see part 2 One Stop Shop VAT returns). Under the Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has established its business in the EU or has a fixed establishment there. Being identified or required to be identified for VAT purposes in the EU does not prevent the taxable person from using the non-Union scheme. Under the non-Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has not established its business (place of business) in the EU, nor has a fixed establishment there. The concept of a taxable person in relation to the One Stop Shop The payment process, including reimbursementsįor the purposes of these elements, it is important to clarify some basic concepts: The return process (including corrections) The registration process, including deregistration/exclusion This Guide to the One Stop Shop covers four elements: The legislation relating to the One Stop Shop is contained in a number of legislative acts (see EU legislation). In order to provide taxable persons and Member States with a clear understanding of the operation of the One Stop Shop, the Commission has brought the salient points together in the form of a Guide to the One Stop Shop. Once opting into the scheme, it is applicable for all supplies to consumers in all Member States. The taxable person cannot, therefore, opt to use the OSS scheme just for supplies in some Member States and not for supplies in other Member States. However, when choosing to use an OSS scheme, the taxable person must apply the scheme to all supplies falling under this scheme in all relevant Member States. The OSS schemes are optional for taxable persons. Without the OSS schemes, the supplier would be required to register in each Member State in which he supplies goods or services to his customers. Taxable persons who are established in the EU can use the Union scheme and the import scheme, whereas taxable persons who are not established in the EU can possibly use all three schemes, i.e. the non-Union, the Union and the import scheme. The OSS schemes are available to taxable persons established in the EU and outside the EU. The OSS VAT returns are additional and do not replace the VAT return a taxable person submits to his Member State under his domestic VAT obligations. If a taxable person chooses to use one of the schemes, he has to declare all supplies that fall under that particular scheme via the OSS return of the respective scheme. These OSS VAT returns, along with the VAT paid, are then transmitted by the Member State of identification to the corresponding Member States of consumption via a secure communications network. The VAT return is submitted quarterly in the non-Union and in the Union scheme and monthly in the import scheme. In practice, a taxable person who is registered for an OSS scheme in a Member State (the Member State of identification) will electronically submit OSS VAT returns detailing the supplies that can be declared in the respective OSS scheme along with the VAT due. These special schemes allow taxable persons to declare and pay VAT due in Member States in which these taxable persons are (in general) not established via a web-portal in the Member State in which they are identified (Member State of identification). The schemes are optional. The scope of the already existing non-Union scheme and Union scheme has been extended, whereas the import scheme has been newly introduced. This enlarged One Stop Shop covers three special schemes: the non-Union scheme, the Union scheme and the import scheme. The mini One Stop Shop (MOSS), which was put in place on 1 January 2015, has been extended to become a One Stop Shop (OSS) as from 1 July 2021 covering a wider range of supplies and has introduced further simplifications.
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