OSS / IOSS Navigator

🗺️ Analyze Your VAT Situation

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EU VAT Schemes Overview

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OSS

One Stop Shop for B2C goods & digital services sold across EU. One quarterly declaration in home country.

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IOSS

Import One Stop Shop for goods ≤€150 imported from outside EU. Collect VAT at point of sale.

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Reverse Charge

For B2B services between EU-registered businesses. Buyer accounts for VAT in their country.

OSS and IOSS Explained — Complete Guide 2026

The EU VAT package effective July 1, 2021 introduced major changes for distance selling and digital services. The One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes replaced the previous country-by-country registration requirement, making cross-border EU VAT compliance significantly simpler for most businesses.

What is OSS (One Stop Shop)?

OSS allows EU businesses selling goods or digital services to consumers in multiple EU countries to register for VAT in just one EU member state — typically their home country. Instead of registering in each country where customers are located, you file a single quarterly VAT return in your OSS registration country and pay all the EU VAT there. The tax authorities distribute the VAT to the relevant member states.

The €10,000 EU-Wide Threshold

EU businesses selling B2C cross-border goods or digital services benefit from a €10,000 annual threshold. Below this amount, you can charge VAT at your home country rate. Once you exceed €10,000 in cross-border B2C sales across all EU countries combined, you must either register for OSS or register for VAT in each customer's country individually. OSS is almost always the practical choice.

What is IOSS (Import One Stop Shop)?

IOSS applies to goods imported from outside the EU with a value of €150 or less. Without IOSS, the buyer pays import VAT upon delivery — which creates friction and abandoned deliveries. With IOSS, the seller collects VAT at the point of sale and remits it monthly via a single IOSS declaration. This makes the delivery experience seamless for EU customers. IOSS is particularly important for sellers on marketplace platforms like Amazon, eBay, and Etsy.

B2B vs B2C — The Key Distinction

OSS and IOSS only apply to B2C (business to consumer) transactions. For B2B transactions where the buyer has a valid EU VAT number, the reverse charge mechanism applies — the seller issues a zero-VAT invoice and the buyer accounts for VAT in their own country. Always verify your customer's VAT number before applying reverse charge using our VAT Validator.

OSS Registration — Where and How

EU businesses register for OSS in their home member state. In Belgium, registration is via MyMinFin (Finance Belgium portal). In Germany, via BZSt Online (Bundeszentralamt für Steuern). In France, via impots.gouv.fr. Non-EU businesses can register for OSS (Non-Union OSS) in any EU member state of their choice. The quarterly OSS return is due by the end of the month following each calendar quarter.

Frequently Asked Questions

Does the €10,000 threshold apply per country or total?

The €10,000 threshold is the total of all cross-border B2C sales across ALL EU member states combined — not per country. If you sell €3,000 to France, €4,000 to Germany, and €4,000 to Poland, your total is €11,000 and you have exceeded the threshold, even though no single country exceeds €10,000. Once exceeded, you must apply destination-country VAT rates to all EU cross-border sales.

Can I use OSS if I'm based outside the EU?

Yes. Non-EU businesses can use the Non-Union OSS scheme to register in any EU member state and file a single quarterly return for all B2C sales to EU consumers. This covers electronically supplied services. For goods, non-EU sellers typically use a fiscal representative or register directly in the EU. The IOSS scheme is also available for non-EU sellers importing low-value goods.

What happens if I exceed the €150 IOSS threshold per item?

Goods valued above €150 cannot be declared through IOSS. For these higher-value shipments, import VAT and customs duties are collected upon entry into the EU — typically paid by the recipient at delivery (or pre-paid by the seller via DDP — Delivered Duty Paid). This is why many e-commerce sellers bundle orders or price products to stay within the €150 threshold when targeting EU consumers.

When is the OSS quarterly return due?

The OSS quarterly VAT return is due by the last day of the month following the end of each calendar quarter: Q1 (Jan–Mar) → due April 30; Q2 (Apr–Jun) → due July 31; Q3 (Jul–Sep) → due October 31; Q4 (Oct–Dec) → due January 31. Payment is due at the same time as the return. Late filing results in interest charges and potentially removal from the OSS scheme.