Goods & trade

EU distance sales, OSS and IOSS

Classify B2C goods sales by shipping route, stock and platform role.

For B2C goods sales, shipping origin and destination, stock country, import status, value and marketplace role are decisive. OSS or IOSS simplify reporting but do not change actual movements.

Shipping within the EU

Cross-border B2C distance sales may be taxed at destination and reported through OSS. Domestic supplies from local stock require separate analysis.

Shipping from a third country

IOSS applies only to qualifying imported consignments. Importer, value, platform role and customs flow must be known.

Dropshipping

Supplier, seller, platform and consumer can form multiple supplies. The consumer invoice alone does not describe the full tax chain.