VAT e-Commerce One Stop Shop
We are pleased to announce that our annual seminar on the One Stop Shop, is back! As the importance of online platforms in e-commerce continues to grow, ensuring the correct VAT treatment has become more critical than ever for maintaining smooth and compliant operations.
The Chelco VAT International Academy is continuing its series of high-level VAT educational events with a comprehensive full-day seminar dedicated to the VAT E-Commerce Package.
Delivered by the Academy’s Lead Instructor, Alexis Tsielepis, the seminar will begin by exploring scenarios under VAT legislation where online platforms are required to charge and remit VAT to the relevant tax authorities, instead of the underlying supplier operating through the platform. This concept, known as the “deemed supplier” rule, places significant responsibility on platforms to determine the correct VAT rate, collect the tax, and ensure proper payment across different EU Member States.
The session will then provide an in-depth analysis of the Union One Stop Shop (Union OSS), the Non-Union One Stop Shop (Non-Union OSS), and the Import One Stop Shop (IOSS). These optional schemes will be explained through practical, real-life examples to ensure clear understanding and application.
These schemes apply to cross-border Business-to-Consumer (B2C) e-Commerce activities involving both goods and services, regardless of whether the supplier is established within or outside the EU.
Introduced on 1 July 2021, this legislation marked a significant reform of VAT rules, particularly in relation to distance sales of goods and the importation of low-value consignments through online platforms.
Key questions addressed during the seminar will include:
- How can I use a special scheme?
- Can I use more than one scheme at the same time?
- What happens if I choose not to use a special scheme?
- Am I eligible if I already have VAT registrations in the EU?
- What if I have multiple establishments, such as branches, within the EU?
- Can I choose the country in which I register for a scheme?
- How do I recover input VAT when using one of these schemes?
- What if only a small number of my transactions fall within a scheme?
- And many more practical considerations.
Delivered in clear, accessible language and supported by numerous practical examples, the seminar will cover:
- The “deemed supplier” rules for sales made through online platforms
- The €10,000 EU-wide threshold for distance sales of goods
- The Union and Non-Union OSS schemes
- The Import OSS for goods valued under €150
- Record-keeping requirements across all relevant scenarios
This seminar is designed for VAT professionals, tax advisors, lawyers, and businesses engaged in cross-border B2C supplies of goods and services—particularly those operating via online platforms such as Amazon or eBay. It is also highly relevant for VAT officers, accountants, bookkeepers and auditors seeking to deepen their expertise in this evolving area.
Agenda
Registration & Coffee
Welcome Address
Alexis Tsielepis, Instructor
- Introduction to the e-Commerce package
- Explanation and analysis of the Deemed Supplier provisions
Coffee Break
- Explanation and analysis of the Non-Union Scheme (Non-Union OSS)
- Explanation and analysis of the Union Scheme (Union OSS)
Light Lunch Break
- Explanation and analysis of the Import Scheme (IOSS)
Coffee Break
- Explanation and analysis through examples
End of Seminar
Instructor
Alexis Tsielepis, BSc, FCA
Managing Director
Chelco VAT Ltd
[email protected]
Alexis is widely considered as the foremost expert on VAT in Cyprus. With 20 years of experience in VAT strategic consulting, he advises businesses on international VAT matters and lectures at local and international VAT conferences.
Alexis possesses an extensive vocational and educational experience in European VAT and a detailed comprehension of EU VAT matters and decisions of the European Court of Justice (ECJ). He has served on various committees charged with tax matters and his work includes liaising with the Cyprus tax authorities and government on policymaking.
He has written a number of tax syllabuses, chapters and articles on matters pertaining to Cyprus and EU VAT. He is the author of the book “An in-depth analysis of the Fixed Establishment concept and a comparison with the Permanent Establishment concept”.
Alexis is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), and holds the Expert in European Value Added Tax Degree, which he earned with the highest grade ever awarded in the history of the coveted diploma. He is the co-founder and Vice-Chairman of the Cyprus VAT Association (CYVA) and a Partner and Director of the VAT Forum in Belgium.
As of the 1 October 2025, Alexis, representing the VAT Forum, was appointed by the EU Commission (EC) on a three-year mandate as part of a 36-person advisory group. Known as the prestigious VAT Expert Group (VEG), a total of 36 VAT experts assist and advise the EC on VAT matters, including the preparation of new legislative acts and other policy initiatives, on practical VAT administrative issues and good practices, as well as on the practical implementation of VAT legislation.
Alexis is a Certified Vocational Trainer with the Human Resources Development Authority of Cyprus (ANAD).
Alexis is sharing his knowledge on VAT in a series of seminars and workshops organised by the Chelco VAT International Academy, covering an array of VAT-dedicated topics, with the crown jewel being the Diploma in VAT Excellence (DiVE), a 10-month course covering EU and Cyprus VAT law in a depth never before seen in Cyprus.
Who Should Attend?
When, Where & How Much?
Limassol
Tuesday, 28 April 2026, Columbia Plaza Venue Centre
9:00am – 5:30pm
7 CPD Units (certificates of attendance will be provided)
€285 + VAT (including light lunch)
Group Discount (for 3 persons or more): 15%
English