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What is IOSS and (Union) OSS?
The One Stop Shop is one digital portal in which businesses can manage, declare and pay their VAT on goods imported into or shipped within the European Union. It provides businesses with one single point of contact to deal with obligations towards any of the 27 member states.
The Import One Stop Shop (IOSS) has been created to simplify the VAT administration for goods imported into the European Union, in a parcel with total value up to €150.
The Union OSS is created to simplify VAT administration for trade within the European Union.