{"id":4014,"date":"2022-08-09T10:55:41","date_gmt":"2022-08-09T10:55:41","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4014"},"modified":"2022-08-09T11:04:12","modified_gmt":"2022-08-09T11:04:12","slug":"oss-ioss","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/oss-ioss\/","title":{"rendered":"\u00bfCu\u00e1l es la diferencia entre las \u00f3rdenes especiales de OSS e IOSS?"},"content":{"rendered":"
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Si se dedica al comercio electr\u00f3nico en la Uni\u00f3n Europea, tarde o temprano se encontrar\u00e1 con conceptos como OSS e IOSS. Para evitar riesgos fiscales con el IVA, debes entender qu\u00e9 son y sus diferencias.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\u00bfQu\u00e9 es el OSS?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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OSS (ONE STOP SHOP) es un tratamiento especial del impuesto sobre el volumen de negocios para los servicios o bienes que usted vende a sus clientes a trav\u00e9s de su sitio web o a trav\u00e9s de un mercado (por ejemplo, Amazon, Etsy) principalmente a compradores individuales. En este caso, en las ventas de bienes, estos se venden al cliente final, una persona f\u00edsica de la UE o una empresa sin n\u00famero de IVA europeo, desde un almac\u00e9n situado en cualquiera de los pa\u00edses de la UE.\u00a0<\/span><\/p>

NB: El procedimiento especial de OSS para la tributaci\u00f3n de bienes no se aplica si la venta se realiza desde un almac\u00e9n de la UE dentro del mismo pa\u00eds en el que est\u00e1 situado el almac\u00e9n. Es decir, si el almac\u00e9n est\u00e1 en Alemania y el comprador final est\u00e1 en Alemania, usted est\u00e1 obligado a obtener un n\u00famero de IVA en Alemania y presentar declaraciones a las autoridades fiscales alemanas.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\u00bfQu\u00e9 es la IOSS?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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IOSS (IMPORT ONE STOP SHOP) es un procedimiento especial de imposici\u00f3n del volumen de negocios de las mercanc\u00edas importadas de fuera de la UE a la UE directamente al comprador sin pasar por el almac\u00e9n de la UE (principalmente a compradores particulares). Por defecto, el impuesto sobre el volumen de negocios de estas mercanc\u00edas lo paga el comprador y \u00e9l mismo es responsable de declarar las mercanc\u00edas y pagar los impuestos. Para facilitar la vida a sus clientes, se ha introducido este procedimiento fiscal especial, que desplaza esta obligaci\u00f3n del cliente a usted.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\u00bfCu\u00e1l es la diferencia entre OSS e IOSS?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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La diferencia radica en c\u00f3mo llegan las mercanc\u00edas al comprador final. Si las mercanc\u00edas se entregan primero en un almac\u00e9n de la UE y luego se env\u00edan desde all\u00ed al comprador final en la UE, se aplica el OSS. Si las mercanc\u00edas no se env\u00edan a un almac\u00e9n en la UE, sino que van, por ejemplo, desde China directamente al comprador final en la UE, entonces se aplican las NIO.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Cuidado al utilizar la orden IOSS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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Si utilizas el pedido IOSS y haces dropshipping, debes asegurarte de que los productos que compras a un proveedor que enviar\u00e1 los productos directamente al cliente final (por ejemplo, Aliexpress) no est\u00e1n ya sujetos al impuesto sobre el volumen de negocios europeo. Si especifica que el propio mercado paga el impuesto sobre el volumen de negocios europeo, no necesita utilizar la orden IOSS. De lo contrario, se producir\u00e1 una situaci\u00f3n de doble imposici\u00f3n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

\u0415\u0441\u043b\u0438 \u0432\u044b \u0437\u0430\u043d\u0438\u043c\u0430\u0435\u0442\u0435\u0441\u044c e-commerce \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u043c \u0421\u043e\u044e\u0437\u0435, \u0442\u043e \u0440\u0430\u043d\u043e \u0438\u043b\u0438 \u043f\u043e\u0437\u0434\u043d\u043e \u0432\u044b \u0441\u0442\u043e\u043b\u043a\u043d\u0435\u0442\u0435\u0441\u044c \u0441 \u0442\u0430\u043a\u0438\u043c\u0438 \u043f\u043e\u043d\u044f\u0442\u0438\u044f\u043c\u0438 \u043a\u0430\u043a \u043e\u0441\u043e\u0431\u044b\u0439 \u043f\u043e\u0440\u044f\u0434\u043e\u043a OSS \u0438 IOSS. \u0414\u043b\u044f \u0442\u043e\u0433\u043e, \u0447\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0441 \u043e\u0431\u043e\u0440\u043e\u0442\u0430 (VAT) \u043d\u0443\u0436\u043d\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0440\u0430\u0437\u043e\u0431\u0440\u0430\u0442\u044c\u0441\u044f \u0447\u0442\u043e \u044d\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0438 \u0432 \u0447\u0435\u043c \u0438\u0445 \u043e\u0442\u043b\u0438\u0447\u0438\u044f. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 OSS? OSS (ONE STOP SHOP) — \u044d\u0442\u043e \u043e\u0441\u043e\u0431\u044b\u0439 \u043f\u043e\u0440\u044f\u0434\u043e\u043a […]<\/p>\n","protected":false},"author":2,"featured_media":4021,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"\n\u0427\u0435\u043c \u043e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043e\u0441\u043e\u0431\u044b\u0435 \u043f\u043e\u0440\u044f\u0434\u043a\u0438 OSS \u0438 IOSS? - Accounting Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accres.eu\/es\/oss-ioss\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0427\u0435\u043c \u043e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043e\u0441\u043e\u0431\u044b\u0435 \u043f\u043e\u0440\u044f\u0434\u043a\u0438 OSS \u0438 IOSS? - Accounting Resources\" \/>\n<meta property=\"og:description\" content=\"\u0415\u0441\u043b\u0438 \u0432\u044b \u0437\u0430\u043d\u0438\u043c\u0430\u0435\u0442\u0435\u0441\u044c e-commerce \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u043c \u0421\u043e\u044e\u0437\u0435, \u0442\u043e \u0440\u0430\u043d\u043e \u0438\u043b\u0438 \u043f\u043e\u0437\u0434\u043d\u043e \u0432\u044b \u0441\u0442\u043e\u043b\u043a\u043d\u0435\u0442\u0435\u0441\u044c \u0441 \u0442\u0430\u043a\u0438\u043c\u0438 \u043f\u043e\u043d\u044f\u0442\u0438\u044f\u043c\u0438 \u043a\u0430\u043a \u043e\u0441\u043e\u0431\u044b\u0439 \u043f\u043e\u0440\u044f\u0434\u043e\u043a OSS \u0438 IOSS. \u0414\u043b\u044f \u0442\u043e\u0433\u043e, \u0447\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0441 \u043e\u0431\u043e\u0440\u043e\u0442\u0430 (VAT) \u043d\u0443\u0436\u043d\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0440\u0430\u0437\u043e\u0431\u0440\u0430\u0442\u044c\u0441\u044f \u0447\u0442\u043e \u044d\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0438 \u0432 \u0447\u0435\u043c \u0438\u0445 \u043e\u0442\u043b\u0438\u0447\u0438\u044f. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 OSS? 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