- Preparing a registration application
- Submitting it to the Estonian Tax and Customs Board
- Communicating with the tax inspector regarding IOSS application
OSS (One Stop Shop), a special VAT scheme for the transfer of goods through a service, intra-Community distance selling and online trading.
The implementation of the special scheme is voluntary. An alternative solution is to register the business as a taxable person in each Member State where the VAT becomes chargeable on sale to the final consumer.