eCommerce: IOSS Scheme – Advanced

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Details about this catalogue item

The easy-to-use eLearning course eCommerce: IOSS Scheme – Advanced 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 e-Learning programme and guides you through the Import One-Stop Shop (IOSS) scheme and its processes. 

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

Target audience

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

Learning objectives

By the end of this course, you will be able to:

  • Understand the Import scheme of OSS (IOSS) and its processes
  • Explain the general functionalities of IOSS
  • Understand the use of IOSS VAT identification number
  • Master the IOSS sub-processes (Registration, VAT return, Payment) for each stakeholder (Customs and Tax administrations and Traders)
  • Appreciate the benefits of using the Import scheme

Course duration

Depending on your learner profile, the time required to complete the course is as follows: 

Economic Operators - around 20 minutes 

Customs Authorities and Tax National Authorities - around 30 minutes