Details about this catalogue itemThe 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.
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).
Economic operators using IOSS and officers from Customs and Tax Authorities in the
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
- 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
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