2021年7月,歐盟推出了兩個簡化VAT合規流程的方案:OSS和IOSS。IOSS可以為歐盟與非歐盟的賣家提供單個訂單價格低於150歐元的免VAT快捷申報服務。
只需要注冊一次
通過IOSS,企業出口貨物只需要完成一次VAT的注冊,便可以申報銷售至整個歐盟地區的VAT,并且歐盟與非歐盟的企業均可以使用這一方案。
簡化VAT合规
自從22歐元小額商品面VAT的規則取消後,更多的貨物需要被徵收VAT。IOSS幫助遠程銷售的賣家簡化低於150歐元銷售至歐盟貨物的VAT合規。
從歐盟以爲運往歐盟的貨物
每一單貨物的總價值不超過150歐元
通常烟酒类型的商品不适用IOSS
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