About this tool
Conservative OSS/IOSS route screening using Commission e-commerce and ViDA references. Outputs possible routes and uncertainties — never a tax liability conclusion.
EU VAT routes
EU VAT OSS/IOSS Checker
Screen whether Union OSS, Non-Union OSS, IOSS, local registration, or a marketplace pathway may fit your facts.
Informational screening only. Not legal advice or a compliance guarantee. Confirm results against official guidance. This tool never asserts that you definitely owe tax.
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Supporting notes
OSS vs IOSS
Union OSS typically covers EU-established sellers of B2C intra-EU distance sales of goods (and certain services). Non-Union OSS is commonly relevant for non-EU sellers of B2C services / digital services into the EU. IOSS is the import one-stop shop candidate for non-EU B2C goods consignments at or below EUR 150. None of these labels mean you definitely owe tax.
When local VAT registration may still be needed
Classic B2B supplies, stock held in a destination Member State, consignments above the IOSS threshold, or marketplace deemed-supplier splits can still point to local registration or customs pathways. Confirm with advisers and official TAXUD guidance.
How stock location changes VAT registration
Holding stock in another Member State can move the analysis away from a simple Union OSS distance-selling path toward local registration obligations for those stocks — even if OSS remains relevant for other flows.
Marketplace / deemed supplier basics
Where a platform is treated as a deemed supplier, VAT duties may sit with the platform rather than (or in addition to) the underlying seller. Scope and timing can vary by Member State, especially under ViDA platform reforms.
Limitations
This tool is an informational route screener. It does not calculate VAT due, file returns, classify place of supply conclusively, or replace Member State guidance.
FAQ
Do I need OSS or IOSS?
It depends on seller establishment, customer type, goods vs services, movement, consignment value, and stock. This screener suggests candidate routes only.
Is the EUR 150 figure a tax bill?
No. EUR 150 is the official e-commerce IOSS consignment-value threshold note used here — not a liability calculation.
What about the EUR 10,000 distance-selling figure?
Former thresholds were replaced by an EU-wide EUR 10,000 optional-use note for Union OSS vs home Member State treatment. It is encoded as a note, not hard tax advice.
Can this tool tell me I definitely owe VAT?
No. Outcomes never assert that you definitely owe tax.