No, you can't at the same time. According to Eiropas Komisijas mazo průvům szůlů říža izzůvůjosháím piezíměm IOSS, ie importa PVN vienotais contact points (Import One Stop Shop), un ES mazo prävku PVN važiženjums, ie MVU regime, arī põh 2027. gada palik izmaji izspälješas schema. Eiropas Komisija OSS registration guidelines norāda, ka nodokļa maksātājam, kurš izmanto MVU režīmu, IOSS izmantošanai jāatteicas no šī režīma, un IOSS reģistrācijai vajadzīgs PVN maksātāja numurs tajā dalībvalstī, kurā uzņēmums ir dibināts. Tas pats spekke arı in the opposite direction: and you are using MVU zaľoľjujumu in a kītā member, sāvādānīga IOSS registrāt nepai. Latvijas VID to pasaka in direct text: tie ir izszlješiši réjīmi.
Why are these divas in the scheme nesader kopa?
Iemesls ir pāmās: jājzvairās no doubletā PVN tāzībājuma. IOSS lets you import shipments up to 150 eur value bez importa PVN, but PVN ir jäiekasē at the time of delivery un jādeklarē tāj pāšam IOSS, as explained European Commission. In Lietuva, VMI is more specific: condition MVU žimažiņa į ľītā ľištės ir takķi, also the company nav registrar IOSS eskepajājā žimaja.
Is iOS compatible at all?
150 euros is send within the actual value limit, . IOSS applies uz geħalħiem pĂšťimiem, kas ħalħa no valsts ħġġħES ES pie ES konzūtāja un nav akcīzes preces. Each shipment tiek vıtızıts ızılım. Pat and your e-veikals day, izsūta desmitus paku, the border is always looking at the value in a separate frost, ne lungummu.
Or IOSS ir tas pats, or Union OSS?
Nē, un šī vaļiņa ir vitāsa. Union OSS, jeb viena pieturas aentūras (One Stop Shop), ir cits deklarešanas mechanism, whether it applies to the sale of goods within the EU, not to importu no trešāiom įmātīms. Latvijas VID explains, too MVU režims un Siebenų OSS var svetnēt līdās: the company var var utsutsit MVU važižjujum registrijani ruštu vai cita važivajuma ružijum, un paraleli deklarēt apgrozijumu ar Sivēnių OSS medijasija tāļes šātuši, kur kur svružejums teļi sāti. Vienu un to pašu jurisdictionu, nevar svetmani segt ar abām shēmām, however. Un ar IOSS MVU regime kombin nevar nekur, pat ja OSS un MVU savā var sajvīvot.
Kādi apgrožiųa sliekšņi ir spekke Igaunijā, Latvija un Lietuvā?
Visās trīs sākās ir spekā ES 100,000 eiro gada apgroziųa roža, which is added to the local state register: Igaunijā tas ir 40,000 eur, bet Latvija un Lietuvā spekke ir relatives palsts pas siktastais registration register. Directive 2006/112/EC Article 284b, paragraph 3 noteic, ka ka kad ES gada apgroziųa roža ir odretita, par to 15 darba dienu čeām jāziņ registration member valstij. According to ar 288.a panta 2. punktu geborder säkekais režims no šā vārsa vairs nav põhjajams.
Or 1 July 2028 or 2027?
Directive (EU) 2025/1539 It will be adopted on July 18, 2025, and the changes regarding IOSS importa PVN liability will apply only on July 1, 2028. Shie noteikumi savstarpējo IOSS un MVU rajima izslēgšanu nemaina. It's the same as today. E-veikalam, if you are planning your scheme in 2027, it means one: the choice must be made already, nevis gaidot reformu, kas šo sämätä sämä neatrisinās.
FAQ
Can IOSS and the EU SME exemption be used at the same time after 2027?
No. According to the explanations of the European Commission and the practice of the Member States, the IOSS (Import One Stop Shop) and the EU SME exemption are mutually exclusive schemes even after 2027. If you use one, you have to give up the other.
Why can't IOSS and the SME exemption be combined?
The reason is to avoid double tax exemption. IOSS allows import shipments of up to 150 euros to be declared VAT-free upon import, but VAT must be collected and declared at the point of sale through IOSS.
Is IOSS an OSS of the Union?
No. IOSS and Union OSS are different schemes. The SME exemption and Union OSS can coexist, but this is not the case for IOSS and the SME exemption.
Will the changes of July 1, 2028 change the 2027 option (IOSS vs. SME exemption)?
Directive (EU) 2025/1539 was adopted on 18 July 2025, but the amendments concerning IOSS will only enter into force on 1 July 2028. They do not change the mutual exclusion between IOSS and the SME exemption.