EU VAT

What are OSS and IOSS?

Simplifications for reporting certain cross-border B2C supplies in the EU.

OSS allows certain B2C supplies across EU countries to be reported through one Member State. IOSS covers certain distance sales of low-value imported goods and has additional conditions.

Not a universal registration

OSS and IOSS do not replace every local registration. Stock, domestic supplies, own imports or transactions outside the scheme may still trigger local obligations.

Transaction data

Customer country, goods value, shipping route, platform role, stock location and supply type must be documented per transaction.