eCommerce: OSS/IOSS schemes – Basics

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Details about this catalogue item

The easy-to-use eLearning course eCommerce: OSS/IOSS Schemes – Basics is based on the VAT eCommerce package and produced by the European Commission Directorate General for Taxation and Customs (TAXUD) under the the FISCALIS Programme.

Course description

This course is part of the VAT e-Commerce eLearning programme and guides you through the 3 schemes of OSS (the Union Scheme, the Non-Union Scheme and the Import Scheme).

Upon completion of the course, you will be able to confidently work with the OSS-IOSS general process and sub-processes from the perspective of different stakeholders (Economic operators and Customs and Tax administrations).

Target audience

Economic operators using OSS and IOSS and officers from Customs and Tax National Authorities in the EU.

Learning objectives

  • Understand the main functions of 3 OSS schemes: Union, Non-Union and Import (IOSS)
  • Understand the general OSS/IOSS processes and sub-processes from the perspective of different stakeholders, and the traders’ interaction with Customs and Tax administrations
  • Explain the general functionalities of OSS/IOSS
  • Appreciate the benefits of using the OSS/IOSS schemes

Course duration

The course takes around 50 minutes to complete.


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