- OSS means One-Stop-Shop, which is a single EU VAT return, including the withdrawal of distance selling thresholds.
- IOSS stands for Import One-Stop-Shop. This relates to the online portal sellers have access to post-July 1 2021, to comply with the new VAT ecommerce obligations.
- MOSS means Mini One-Stop-Shop, an optional digital services scheme that has been converted into OSS on July 1, 2021. The MOSS scheme has been running since 2015 and originally allowed sellers to account for VAT in one country, rather than multiple EU countries as standard.
Source Avalara
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