5.8.2 To whom does it apply?
External Union Regime (EUOSS):
This regime may be used by entrepreneurs or professionals not established in the Community who provide services to persons who do not have the status of entrepreneur or professional, acting as such, and who are established in the Community.
Even where such taxable person, despite not being established, is registered or required to register for VAT purposes in one of the Member States in relation to supplies other than business services to consumer, will be able to benefit from the regime outside the Union with regard to business-to-consumer services.
The special regime will apply to all services provided which must be deemed to be carried out in the Community.
Union System (UOSS):
This regime may be used by businessmen or professionals who carry out the operations covered by the regime, whether or not they are established in the Community.
However, the operations that must be declared under the regime vary depending on whether the taxpayer is established in the Community or not. In particular:
-
Business owners or professionals established in the Community will include in the regime:
-
Provision of services to persons who do not have the status of entrepreneur or professional acting as such, and who are established in the Community, but in a Member State other than that of the entrepreneur or professional covered by this special regime, provided that the services are located in a Member State in which the entrepreneur or professional is not established.
If the supplies of services are located in the Member State of the employer's headquarters or in a State in which it is established for VAT purposes, those supplies must be declared in the corresponding country by the general VAT regime, not by the UOSS regime.
-
Intra-Community distance sales of goods, including those located in the Member State in which the taxable person is registered, as well as those located in another Member State in which he is established for the purposes of VAT .
What is relevant is that it involves distance sales, with transportation of goods between two different States, regardless of the established status of the businessman or professional at the place of arrival of the goods.
-
-
Entrepreneurs or professionals not established in the Community may only declare intra-Community distance sales of goods under the Union regime.
If they also provide services to final consumers in the Community, they may declare them under the external regime, but not under the Union regime.
-
Electronic interfaces (established within or outside the Community) that are considered to be subject to the supply of goods by legal requirement, will include in the system:
-
Intra-Community distance sales of goods involving sellers who are not established in the Community.
-
National supplies of goods (without transport from one Member State to another) when the seller of the goods is not established in the Community.
When the electronic interface also makes direct sales of own goods or services, it will also include them in the EU regime or in the EU foreign regime as applicable.
-
Import Regime (IOSS):
This regime is open to entrepreneurs or professionals, whether or not established in the Community, who make distance sales of goods imported from third countries or territories in shipments whose intrinsic value does not exceed 150 euros, with the exception of products subject to special taxes.