E-commerce Taxation: Compliance and Tax Optimization for Your Digital Business
E-commerce has specific tax challenges. We make sure your digital business complies with local and international rules and optimises its tax burden: from international VAT and the OSS (One Stop Shop) to Form 369 and international tax planning.
E-commerce has a tax complexity that many sellers discover too late, when the AEAT has already initiated a regularization or when Amazon has blocked their account due to tax issues in other countries. At Nextica Law & Tax, we ensure that your business complies with all tax regulations, both local and international, in every country where you operate.
OSS VS. IOSS — COMPARATIVE TABLE
| OSS (One Stop Shop) | IOSS (Import One Stop Shop) | |
|---|---|---|
| What for sales? | B2C sales from within the EU to consumers in the EU | Imports of goods from outside the EU with a value of ≤ €150 sold to consumers in the EU |
| Activation threshold | €10,000/year in intracommunity B2C sales | No minimum threshold — from the first euro if value ≤ 150 € |
| Declaration | Mod. 369 (quarterly) | Mod. 369 (monthly) |
| Does Amazon FBA cover Europe? | Yes — for sales from European Amazon warehouses to B2C consumers in the EU | No — only for direct imports from outside the EU to the final consumer |
| Reference regulation | EU Directive 2017/2455 · art. 163 ter and ss. VAT Law | EU Directive 2017/2455 · art. 163 duovicies and ss. LIVA |
What for sales?
Activation threshold
Declaration
Does Amazon FBA cover Europe?
Reference regulation
What's worth knowing
Correct VAT in every country you operate in
Simplified filing through the OSS
Ongoing advice as regulations change
What's included
International VAT and OSS (One Stop Shop) Compliance
We ensure that you correctly apply international VAT in each country where you operate and manage the use of OSS (One Stop Shop), facilitating compliance with your tax obligations in the European Union, simplifying VAT reporting and avoiding duplications.
Model 369 for E-Commerce
We take care of the presentation of Model 369, which allows you to declare and pay VAT on electronic sales to consumers in other EU countries. We help you manage this process effectively so that your business complies with regulations and avoids penalties.
Digital Taxes
We advise you on digital taxes and how they affect your online business, ensuring that your company complies with all tax obligations in the different jurisdictions where you operate.
International Tax Planning
We develop international tax strategies to reduce the tax burden of your e-commerce business, aligning your operations with the regulations of each country and protecting your profits.
Tax Obligation Management in E-Commerce
We take care of managing and presenting all your tax obligations related to e-commerce, ensuring that you comply with all local and international tax regulations without the risk of penalties.
Continuous Digital Tax Advice
We offer you continuous tax advice, adapting to new tax regulations that affect digital commerce, and protecting your profits against potential legal complications.
VAT IN E-COMMERCE: THREE SITUATIONS YOU MUST DISTINGUISH
1. Sales to buyers in Spain (B2C and B2B): Spanish VAT rate (21% general, 10% reduced, 4% super-reduced). For B2B sales, the buyer must have Spanish VAT NIF. Quarterly declaration using Mod. 303. 2. B2C sales to consumers from other EU countries: up to €10,000/year, Spanish VAT rate. From €10,000, VAT rate of the consumer's country. From that moment, mandatory registration in the OSS and quarterly submission of Mod. 369. 3. B2B sales to companies from other EU countries (intra-community transactions): exempt from VAT if the buyer has a valid intra-community VAT NIF. Quarterly informative declaration using Mod. 349 (summary of intra-community transactions).
Frequently asked questions
What is OSS and why is it essential for international e-commerce?
The OSS (One Stop Shop) is the EU's one-stop-shop scheme that allows online sellers to declare and pay VAT on all their B2C sales to EU consumers from a single point of contact (in Spain, the AEAT Electronic Headquarters), without the need to register for VAT purposes in each country where they sell. It was established by the EU Directive 2017/2455 (known as the "VAT e-commerce Directive") and came into effect on July 1, 2021.
When is registration mandatory?
When B2C sales to consumers in other EU countries exceed 10,000 euros annually (in the previous year or in the current year). The threshold is global: it sums all sales to all EU countries. Below the threshold, it is possible to choose to apply the Spanish VAT rate to all sales (simplifying option), but the possibility of opting for the rate of the destination country is lost if it is lower.
How does the Model 369 work?
The Mod. 369 is the quarterly declaration of the OSS. It is submitted to the AEAT within the first 20 days of the month following the quarter (April, July, October, January). It includes the breakdown of B2C sales by destination country, the VAT rate applied in each country, and the amount to be paid. The AEAT distributes the collected VAT to each EU country. Once registered in the OSS, the Mod. 369 must be submitted even if the amount is zero.
What happens if I exceed €10,000 without being registered in the OSS?
If you exceed the threshold without registering for the OSS, you will be applying an incorrect type of VAT (the Spanish one instead of the consumer's country) and you will be failing to comply with the tax obligations of each country where you sell. The tax authorities of those countries can claim the VAT that should have been paid, plus penalties and interest from the moment the threshold was exceeded. In serious cases, it can result in administrative penalties. The regularization can be very costly if it has been left uncorrected for several years.
Does the OSS also cover Amazon FBA with stock in multiple countries?
The OSS covers sales to end consumers (B2C) of goods stored in any EU country. However, if you have physical stock in an EU country different from your establishment (for example, stock in Germany through Amazon FBA Pan-European), you may have the obligation to register for VAT purposes in that country regardless of the OSS. This situation requires a case-by-case analysis.
What types of VAT apply in the main EU countries?
The general rates vary: Germany 19%, France 20%, Italy 22%, Netherlands 21%, Belgium 21%, Poland 23%, Portugal 23%, Sweden 25%, Ireland 23%, Luxembourg 17% (the lowest in the EU). For each B2C sale, the rate of the consumer's country must be applied, which requires a tax management system that accurately identifies the destination country of each order.
Do I need to submit Mod. 369 even if I don't have sales in the EU?
If you are registered in the OSS, yes: Form 369 must be submitted every quarter even if the amount is zero (negative declaration or no activity). Not submitting it results in a tax infringement. If you do not anticipate having intra-community sales for an extended period, it is advisable to unsubscribe from the OSS (which can be done at any time) and re-register when necessary.
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