New e-Commerce e-Learning programme: OSS-IOSS -TEDB

It is with great pleasure that we announce the release of the new e-Commerce eLearning programme including 3 courses in English:

-          “E-commerce: OSS/IOSS schemes – Basics”,

-          “E-commerce: IOSS scheme – Advanced”,

-          "The "Taxes in Europe" database - TEDB"

These eLearning courses are part of the VAT e-Commerce e-Learning programme and guide respectively through the 3 schemes of OSS (the Union Scheme, the Non-Union Scheme and the Import Scheme),  through the Import One-Stop Shop (IOSS) scheme and its processes in more detailed way, and through the "Taxes in Europe" database (TEDB).

“E-commerce: OSS/IOSS schemes – Basics” guides economic operators using OSS and IOSS and customs and tax officers through the OSS-IOSS general process and sub-processes from the perspective of different stakeholders. Upon completion of this course, the trainee will be able to understand the main functions and processes of the three OSS schemes, the general functionalities of the system and the benefits that the use of the system will bring to the process. This course replaces the e-Learning module “VAT: Digital services & MOSS”.

“E-commerce: IOSS scheme – Advanced” aims to guide economic operators using IOSS and customs and tax officers through the Import scheme of the One Stop Shop general process and sub-processes from the perspective of different stakeholders. Upon completion of this course, the trainee will be able to understand the Import scheme of OSS (IOSS) and its processes, the use of IOSS VAT identification number, to master the IOSS sub-processes (Registration, VAT return, Payment) for each stakeholder (Customs and Tax administrations and Traders) and to appreciate the benefits of using the Import scheme.

The “Taxes in Europe” Database - TEDB" course guides general public, economic operators and tax officials through all the functionalities of the “Taxes in Europe” Database (TEDB) that covers all main taxes in revenue terms, including personal income taxes, corporate income taxes, value added taxes, EU harmonised excise duties, the main social security contributions and other important taxes yielding at least 0.1% of GDP. It contains information on around 650 taxes, as provided to the European Commission by the Ministries of Finance of the EU Member States. Upon completion of this module, the trainee will be able to understand the TEDB main functionalities and the benefits that the use of the database brings to the users.