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” 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
the functionalities of the “Taxes in Europe” Database (TEDB)
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.