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OSS & Dropshipping
The essentials about dropshipping and digital downloads.
How do OSS and digital downloads work?
If your services do not require your intervention, which means that they are automated (for example, a web application that you have developed or the download of an eBook), these rules must be applied: If your customer is a European B2B (a company) with a valid VAT number, you do not add VAT (0%). Instead, you add a clause to your invoice like this: "The purchase is liable to Intra-Community supply 0%, Reverse charge." If your client is European B2B or B2C (individual or compan
What kind of services can be included in the IOSS scheme?
Any digital product or service that is sold directly to the customer without the need for human intervention. This includes digital downloads, eBooks, video courses (pre-recorded), dropshipping (the order is services by the provider), and SaaS companies (such as Uber or Netflix).
What is the EORI number?
The EORI number is an identifier requested by certain entities that deal with export and import operations in Europe. This is what the European course on EORI says: "Economic operators", i.e. persons and companies carrying out customs-related activities in the EU, must be registe
Does it affect me?
In practice, this only affects companies that deal directly with the merchandise, which means that these are companies involved in customs operations with these merchandise (import or export them). As you already know, the e-Residency is just a good option for digital companies. The only business model we support that has anything to do with physical goods or an online shop is the pure dropshipping model, or also the FBA model. In these models, there is an external supplier who sends the go