IT map / EU links
Balcão Único do IVA (OSS / IOSS)
One-stop-shop VAT schemes (Union, non-Union, Import) where sellers declare EU-wide VAT in one Member State, which redistributes it to the others.
- Acronym
- OSS/IOSS
- Type
- EU system
- Level
- EU
- Area
- EU links
- Owner
- Comissão Europeia
- Used by
- businesses, public staff
- In service since
- 2021
- Evidence
- Checked against sources
- Interface types
- EU tax/customs network (CCN/CSI)
- Would the model apply?
- Not yet analysed
Connections
3 documented links. Select any entry to open its page.
Exchanges with (EU)2
- Autoridade Tributária e AduaneiraAT runs the OSS/IOSS schemes for Portugal as VAT authority
- Portal das FinançasOSS/IOSS registration and returns filed in Portal das Finanças; AT redistributes VAT to other Member States
Run by1
- Comissão EuropeiaRuns OSS/IOSS exchange between Member States
What the owner signs for IT
The owner is an EU or international body, so it does not appear in Portal BASE, which covers Portuguese public contracts.
Sources
- info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Comercio_eletronico/Orientacoes/Documents/OSS_guidelines_pt_1.pdf
- info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Newsletter_AT/Documents/AT_em_contacto_10_OSS_MOSS.pdf
- vat-one-stop-shop.ec.europa.eu/index_en
- info.portaldasfinancas.gov.pt/pt/at/Instrumentos_Gestao/Relatorio_atividades/Documents/Relatorio_de_Atividades_AT_2024.pdf