Revised Explanatory Notes and OSS Guidelines
Explanatory Notes (revised to include changes introduced by the VAT in the Digital Age (ViDA) package that enter into force on 1 January 2027)
24 July 2026
- Deutsch(2.4 MB - PDF)
- français(1.64 MB - PDF)
Addendum to the VAT e-Commerce explanatory notes
VAT treatment of the EUR 3 customs duty and of the EUR 2 Customs Union handling fee – Revised version 06 October 2026
6 October 2026
Explanatory Notes
Explanatory Notes
30 July 2021
- български(2.92 MB - PDF)
- español(2.43 MB - PDF)
- čeština(2.79 MB - PDF)
- dansk(2.39 MB - PDF)
- Deutsch(3.16 MB - PDF)
- eesti(2.23 MB - PDF)
- ελληνικά(2.79 MB - PDF)
- français(2.8 MB - PDF)
- hrvatski(2.24 MB - PDF)
- italiano(2.29 MB - PDF)
- latviešu(2.79 MB - PDF)
- lietuvių(2.77 MB - PDF)
- magyar(2.92 MB - PDF)
- Malti(2.78 MB - PDF)
- Nederlands(2.81 MB - PDF)
- polski(3.13 MB - PDF)
- português(2.68 MB - PDF)
- română(2.59 MB - PDF)
- slovenčina(3.37 MB - PDF)
- slovenščina(2.43 MB - PDF)
- suomi(2.24 MB - PDF)
- svenska(2.48 MB - PDF)
Explanatory Notes - Chinese
30 July 2021
Explanatory Notes - Japanese
30 July 2021
OSS Guidelines
30 July 2021
- български(1.3 MB - PDF)
- español(914.45 KB - PDF)
- čeština(1.11 MB - PDF)
- dansk(1.05 MB - PDF)
- Deutsch(1.01 MB - PDF)
- eesti(961.54 KB - PDF)
- ελληνικά(1.14 MB - PDF)
- français(1.11 MB - PDF)
- hrvatski(1.07 MB - PDF)
- italiano(1.05 MB - PDF)
- latviešu(1.08 MB - PDF)
- lietuvių(1.1 MB - PDF)
- magyar(1.1 MB - PDF)
- Malti(1.18 MB - PDF)
- Nederlands(1.08 MB - PDF)
- polski(1.35 MB - PDF)
- português(925.58 KB - PDF)
- română(1.26 MB - PDF)
- slovenčina(1.21 MB - PDF)
- slovenščina(1.05 MB - PDF)
- suomi(1.04 MB - PDF)
- svenska(992.72 KB - PDF)
OSS Guidelines - Chinese
30 July 2021
OSS Guidelines - Japanese
30 July 2021
Other Guides and Explanatory Notes
Guidance for Member States and Trade concerning the importation and exportation of low value consignments
30 July 2021
- български(1.14 MB - PDF)
- español(1 MB - PDF)
- čeština(1.12 MB - PDF)
- dansk(920.93 KB - PDF)
- Deutsch(993.26 KB - PDF)
- eesti(971.27 KB - PDF)
- ελληνικά(1.05 MB - PDF)
- français(1.02 MB - PDF)
- hrvatski(1.2 MB - PDF)
- italiano(1.02 MB - PDF)
- latviešu(1.13 MB - PDF)
- lietuvių(1.07 MB - PDF)
- magyar(1.07 MB - PDF)
- Malti(1.25 MB - PDF)
- Nederlands(1005.3 KB - PDF)
- polski(1.18 MB - PDF)
- português(976.02 KB - PDF)
- română(1.12 MB - PDF)
- slovenčina(1.1 MB - PDF)
- slovenščina(1002.42 KB - PDF)
- suomi(930.08 KB - PDF)
- svenska(932.36 KB - PDF)
Explanatory Notes on Telecommunications, Broadcasting and Electronic (TBE) services
30 July 2021
OSS-Standard Audit File (SAF-OSS)
30 September 2021
E-Learning and Training Resources for Taxable Persons
To support taxable persons in understanding and complying with their VAT obligations, particularly in the context of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes, Member States are invited to provide information on relevant training materials and eLearning opportunities available at national level.
In addition, the European Commission offers free online courses designed to support businesses and tax professionals in navigating the OSS/IOSS systems:
- Basic course – eCommerce: OSS/IOSS schemes – Basics
This course provides an introductory overview of the OSS and IOSS schemes, including eligibility, registration, and reporting obligations.
Access the course - Advanced course – eCommerce: IOSS Scheme – Advanced, Topic
This course provides more in-depth knowledge and case-based examples related to the IOSS scheme.
Access the course