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📚 Glossary · OSS · IOSS · EPR · DAC7
Tax glossary for e-commerce
The tax terms that come up when you sell online in several countries, explained in two or three sentences and linked to the page that covers each one in full.
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In short
The tax terms that come up when you sell online in several countries, explained in two or three sentences: OSS, IOSS, the €10,000 threshold, the intra-EU supply, the ROI, VIES, EPR, DAC7 and Amazon's logistics programmes.
Each definition links to the page that explains it in full. If you can't find a term, write to us and we'll add it.
Glossary
| Term | What it means |
|---|---|
| OSS (EU One Stop Shop) | A scheme that lets you declare from Spain, every quarter and on Form 369, the VAT on distance sales to consumers in other EU countries, whether the goods leave from Spain or from a warehouse in another country. The VAT of each customer's country applies and everything is paid in a single return. More → |
| IOSS (Import One Stop Shop) | A scheme for selling to EU consumers goods that arrive from outside the Union in consignments of up to €150. The VAT is charged on the sale and declared every month, so the customer does not pay VAT on delivery; duties are separate. A business based outside the EU needs an intermediary, except, for now, businesses from Norway. More → |
| €10,000 threshold | An annual limit, shared across the whole EU, on distance sales to consumers in other EU countries and certain digital services. It only applies to businesses established in a single EU country that ship all their goods from that country. Below it, your country's VAT can be applied; if it is exceeded this year or the previous one, the VAT of the customer's country applies, usually through OSS. More → |
| Intra-EU distance sale | A sale to a consumer in another EU country of goods that you ship, or someone ships on your behalf, from an EU country other than the customer's. It is the typical sale of an online store to European customers. |
| Intra-EU supply | A sale of goods to a business in another EU country, with the goods leaving Spain for that country. It is exempt from VAT and the customer declares the acquisition in its own country. Conditions: being registered in the ROI, the customer's number being valid in VIES, being able to prove the transport and filing Form 349. |
| VAT number (NIF-IVA) | A number that identifies a business for VAT purposes in an EU country, with the country prefix (ES, DE, FR…). You need one in each country where you hold stock. More → |
| ROI (Spanish register of intra-EU operators) | Registration with the Spanish Tax Agency to trade with businesses in other EU countries using your Spanish VAT number. Without it, your number does not appear in VIES and purchases and sales between businesses cannot go without VAT. |
| VIES | A European Commission system for checking whether an EU VAT number is valid. Before invoicing a business in another country without VAT, it is advisable to check its number and keep the proof. |
| Reverse charge | The rule under which VAT is declared by the buyer, not the seller. It applies, for example, to services invoiced to you by businesses in another EU country, such as Amazon fees or Meta and Google advertising. Selling goods to businesses in another EU country works in a similar way, but it is an exempt intra-EU supply, and the invoice says so. |
| Form 349 | Information return on transactions with businesses in other EU countries: sales and purchases without VAT, services and transfers of your own stock to another country. |
| Form 369 | The OSS and IOSS return in Spain: quarterly for distance sales within the EU and monthly for IOSS imports, by the last day of the following month. Its deadline is not extended if it falls on a weekend. More → |
| Transfer of own stock | Sending your own goods from Spain to another EU country, for example to an Amazon warehouse. It is declared as a supply in Spain and as an acquisition in the destination country, even though there is no sale. |
| Call-off stock | A simplification that avoids registering in another country when stock is sent there for an already identified business customer, who buys it within 12 months. The shipment is declared on Form 349 and a register is kept. It does not work for selling to consumers or on marketplaces. |
| Fiscal representative | A person or business in the country who answers to its tax authority for the VAT of a foreign business. Several countries require one for businesses from outside the EU. More → |
| EORI | A number that identifies a business with the EU customs authorities. You need it to import or export goods. More → |
| Intrastat | A statistical return on movements of goods between EU countries. It is only filed above the thresholds set by each country. More → |
| Import VAT | VAT paid when goods from outside the EU enter it. If the importing business is registered for VAT in that country, it can usually deduct it. More → |
| Duty on low-value consignments | Since 1 July 2026, the EU charges a flat duty of €3 for each type of item, according to its tariff heading, on consignments under €150 that used to enter duty-free. It is a temporary measure, planned until July 2028, when normal duties will apply. More → |
| Marketplace as supplier (deemed supplier) | The rule under which the marketplace charges and declares the VAT on the sale instead of the seller in two cases: imports of up to €150 to consumers and sales to consumers by non-EU sellers with stock inside the EU. More → |
| Pan-European FBA | An Amazon programme that spreads your stock across warehouses in several European countries. Each country where your goods are stored requires its own VAT number and returns, and the €10,000 threshold no longer applies. More → |
| EFN (Amazon European Fulfilment Network) | An Amazon option in which your stock stays in a single country and orders from the other European marketplaces are fulfilled from there. These are distance sales and go through OSS; the €10,000 threshold only helps you if that warehouse is in your own country. More → |
| EPR (extended producer responsibility) | The obligation to fund the collection and recycling of what you place on the market: packaging, electrical equipment, batteries, textiles and more. Each country has its own register and its own compliance scheme. More → |
| LUCID | Germany's central packaging register. Every business that places packaging on the German market, including shipping boxes and packaging for businesses, must be registered; if the packaging reaches consumers, it must also contract a dual system. More → |
| WEEE | Waste electrical and electronic equipment. Anyone who sells electrical equipment in a country must be registered in its producer register; in Germany, through an authorised representative if not established there. More → |
| DAC7 and Form 238 | A European directive that requires marketplaces to report what their users sell, every January, if you reach 30 sales or exceed €2,000 in the year. Platforms established in Spain file it with the Spanish Tax Agency on Form 238; the rest report to their own tax authority, which passes it on to the Spanish Tax Agency. More → |
| Nexus (US sales tax) | A connection with a US state that requires you to register for its sales tax. It can be physical (stock or staff in the state) or economic, through sales or orders above each state's threshold. More → |
| Credit note (corrective invoice) | An invoice that corrects one already issued: returns, later discounts or errors. In an online store, every return gets its own. More → |
| Equivalence surcharge scheme (recargo de equivalencia) | A compulsory scheme for self-employed people who resell goods to consumers without transforming them (retail). The supplier charges them a surcharge and they do not file Form 303 for their sales; if they buy from businesses in other EU countries or pay fees under the reverse charge, they file Form 309. |
| Verifactu | A Spanish Tax Agency (AEAT) regulation that requires invoicing software to record every invoice in a chained, unalterable way, and either to send it to the Spanish Tax Agency instantly (VERI*FACTU mode) or to keep it signed and hand it over if requested. In October 2026 the Spanish Tax Agency announced that the obligation is postponed to October 2028, together with B2B e-invoicing. It does not affect those on the SII. More → |
Frequently asked questions
What is the difference between OSS and IOSS?
OSS is used to declare from Spain the VAT on sales to consumers in other EU countries of goods that are already in the EU. IOSS is for sales to consumers of goods arriving from outside the EU in consignments of up to €150. The first is quarterly and the second monthly; both are filed on Form 369.
What is the €10,000 threshold?
The annual limit, added up across the whole EU, on distance sales to consumers in other countries. Below it you can apply your country's VAT; if you exceed it this year or the previous one, you apply the VAT of each customer's country, usually through OSS. It only applies if your business is established in a single EU country and all your goods leave from that country.
When does the marketplace itself charge the VAT?
On imports of up to €150 sold to EU consumers and on sales to consumers by non-EU sellers with stock inside the EU. In those cases the marketplace is the supplier for VAT purposes. In all other cases, the VAT on the sale is still yours.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.