A supplier established in the EU can be registered in the Union scheme under the OSS and also be registered for the IOSS. Registration for multiple schemes is perfectly accepted and allowed under the IOSS rules. Check out more details on whether your business is eligible for the IOSS multiple registration scheme:
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READ MORE: Obligations of taxable persons under the IOSS
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Multiple Registration Schemes
A supplier not established in the EU can be registered for both schemes under the OSS, the Union scheme and non-Union scheme, and the IOSS, depending on the supplies made by that supplier.
It should be noted that the use of the OSS and IOSS is optional. However, once registered for the OSS or the IOSS the VAT due on all eligible supplies within the scope of the OSS or IOSS must be returned through the relevant scheme. More information on the new Union scheme OSS and the non-Union Scheme OSS is available on Revenue’s website.
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READ MORE: What is an Intermediary in the IOSS?
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If a taxable person is currently registered in the Union or non-Union schemes under the OSS and they wish to avail of the IOSS for supplies within the scope of that scheme, they will be required to register subject to the conditions for registration. They will not be automatically registered for the IOSS.
Non-Union Businesses Registration
- Company Name;
- Trading Name;
- Address;
- Website URL;
- Contacts;
- National Tax Reference Number;
- Bank Details;
- Prove that the same business is not registered in any other Member State.
Suppliers eligible to register for this scheme, i.e. those that are not established in the European Union, can choose to register in any Member State.
Union Businesses Registration
- Revenue Website (Local Tax Authority);
- Register for the IOSS in the Member State where your business is established;
- In case a company has more than one establishment based in different Member States, it’s possible to choose one for the IOSS registration.
EU-established businesses can use the Union scheme to declare VAT on cross-border B2C supplies of services in the European Union and intra-Community distance sales of goods.
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