Explanatory Notes
- 30 JULY 2021
Explanatory Notes
- български(2.92 MB - PDF)
- español(2.43 MB - PDF)
- čeština(2.79 MB - PDF)
- dansk(2.39 MB - PDF)
- Deutsch(3.16 MB - PDF)
- eesti(2.23 MB - PDF)
- ελληνικά(2.79 MB - PDF)
- français(2.8 MB - PDF)
- hrvatski(2.24 MB - PDF)
- italiano(2.29 MB - PDF)
- latviešu(2.79 MB - PDF)
- lietuvių(2.77 MB - PDF)
- magyar(2.92 MB - PDF)
- Malti(2.78 MB - PDF)
- Nederlands(2.81 MB - PDF)
- polski(3.13 MB - PDF)
- português(2.68 MB - PDF)
- română(2.59 MB - PDF)
- slovenčina(3.37 MB - PDF)
- slovenščina(2.43 MB - PDF)
- suomi(2.24 MB - PDF)
- svenska(2.48 MB - PDF)
- 30 JULY 2021
Explanatory Notes - Chinese
- 30 JULY 2021
Explanatory Notes - Japanese
- 30 JULY 2021
OSS Guidelines
- български(1.3 MB - PDF)
- español(914.45 KB - PDF)
- čeština(1.11 MB - PDF)
- dansk(1.05 MB - PDF)
- Deutsch(1.01 MB - PDF)
- eesti(961.54 KB - PDF)
- ελληνικά(1.14 MB - PDF)
- français(1.11 MB - PDF)
- hrvatski(1.07 MB - PDF)
- italiano(1.05 MB - PDF)
- latviešu(1.08 MB - PDF)
- lietuvių(1.1 MB - PDF)
- magyar(1.1 MB - PDF)
- Malti(1.18 MB - PDF)
- Nederlands(1.08 MB - PDF)
- polski(1.35 MB - PDF)
- português(925.58 KB - PDF)
- română(1.26 MB - PDF)
- slovenčina(1.21 MB - PDF)
- slovenščina(1.05 MB - PDF)
- suomi(1.04 MB - PDF)
- svenska(992.72 KB - PDF)
- 30 JULY 2021
OSS Guidelines - Chinese
- 30 JULY 2021
OSS Guidelines - Japanese
Other Guides and Explanatory Notes
- 30 JULY 2021
Guidance for Member States and Trade concerning the importation and exportation of low value consignments
- български(1.14 MB - PDF)
- español(1 MB - PDF)
- čeština(1.12 MB - PDF)
- dansk(920.93 KB - PDF)
- Deutsch(993.26 KB - PDF)
- eesti(971.27 KB - PDF)
- ελληνικά(1.05 MB - PDF)
- français(1.02 MB - PDF)
- hrvatski(1.2 MB - PDF)
- italiano(1.02 MB - PDF)
- latviešu(1.13 MB - PDF)
- lietuvių(1.07 MB - PDF)
- magyar(1.07 MB - PDF)
- Malti(1.25 MB - PDF)
- Nederlands(1005.3 KB - PDF)
- polski(1.18 MB - PDF)
- português(976.02 KB - PDF)
- română(1.12 MB - PDF)
- slovenčina(1.1 MB - PDF)
- slovenščina(1002.42 KB - PDF)
- suomi(930.08 KB - PDF)
- svenska(932.36 KB - PDF)
- 30 JULY 2021
Explanatory Notes on Telecommunications, Broadcasting and Electronic (TBE) services
- 30 SEPTEMBER 2021
OSS-Standard Audit File (SAF-OSS)
E-Learning and Training Resources for Taxable Persons
To support taxable persons in understanding and complying with their VAT obligations, particularly in the context of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes, Member States are invited to provide information on relevant training materials and eLearning opportunities available at national level.
In addition, the European Commission offers free online courses designed to support businesses and tax professionals in navigating the OSS/IOSS systems:
- Basic course – eCommerce: OSS/IOSS schemes – Basics
This course provides an introductory overview of the OSS and IOSS schemes, including eligibility, registration, and reporting obligations.
Access the course - Advanced course – eCommerce: IOSS Scheme – Advanced, Topic
This course provides more in-depth knowledge and case-based examples related to the IOSS scheme.
Access the course