European Union · OSS & IOSS
OSS & IOSS registration and filingwherever your business is based
The One-Stop Shop lets you charge consumers in any EU country their local VAT and report it all in one return, instead of registering in each country. Union OSS is for EU-based sellers, non-Union OSS for services from outside the EU, and IOSS for imported parcels up to €150.
Free to start. Leave your email and a tax expert will get you set up.
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- Threshold for EU-based sellers
- €10,000
- Threshold if you’re based abroad
- €0
- IOSS parcel limit
- €150
EU OSS · IOSS
- Registered
Union OSS registration, Netherlands
NL123456789B01
- Calculated
Trainers, Italian consumer
22% Italian standard rate
- Calculated
€80 parcel from outside the EU, German consumer
19% German VAT at checkout, IOSS
- Filed
OSS return July to September 2026
Due 31 Oct 2026
Next: IOSS return for October 2026, due 30 Nov 2026. OSS return for October to December, due 31 Jan 2027.
The rules
What OSS and IOSS ask of you
Which scheme applies depends on where you’re based and what you sell: goods or services, shipped from inside or outside the EU. These are the rules that decide it.
- 01
EU-based: €10,000, then destination VAT
Until your cross-border sales of goods and digital services to consumers in other EU countries pass €10,000 (excluding VAT) in the current or previous year, you can charge your home VAT. After that, you charge each customer’s local rate and declare it through Union OSS.
- 02
Outside the EU: no threshold
Services to EU consumers, such as software, courses and downloads, go through non-Union OSS from your first sale, registered in the member state you choose. Goods you already hold in an EU country and ship to consumers in other EU countries can go through Union OSS.
- 03
IOSS covers imports up to €150
Parcels shipped from outside the EU worth €150 or less can carry VAT charged at checkout, declared in one monthly IOSS return. Sellers outside the EU need an EU intermediary, except those in a country with a VAT mutual assistance agreement with the EU shipping from there (currently Norway).
- 04
OSS doesn’t cover stock in another country
Goods stored in another member state, such as Amazon FBA stock, need a local VAT registration there. Sales in your own country stay on your normal VAT return, and sales to VAT-registered businesses are reverse-charged, not reported through OSS.
- 05
Marketplaces collect only part of it
A marketplace is the deemed supplier for imported parcels up to €150 and for sales by sellers outside the EU of goods already in the EU. Sales from your own store, and an EU seller’s own cross-border sales, stay yours to declare.
- 06
OSS returns quarterly, IOSS monthly
OSS returns are due by the end of the month after each quarter (30 April, 31 July, 31 October and 31 January), IOSS returns by the end of the following month. You pay in euros, and a return is due even with no sales.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re an EU business selling to consumers in other EU countries | Union OSS once cross-border sales pass €10,000, alongside your home VAT number | We track the €10,000 limit, register you for OSS in your own country when you pass it (or sooner if you prefer), and file the quarterly return. |
| You’re outside the EU and sell software, courses or other services to EU consumers | Non-Union OSS from your first sale, with one quarterly return | We register you in a member state, apply each customer’s local rate and file the quarterly return for all 27 countries. |
| You ship parcels worth €150 or less from outside the EU to EU consumers | IOSS through an EU intermediary, VAT at checkout and a monthly return | We arrange the intermediary, charge each country’s VAT at checkout and file the monthly IOSS return. The €3 customs duty on small parcels is separate, and your carrier collects it. |
| You hold stock in an EU warehouse, such as Amazon FBA | A local VAT number in each country holding stock, plus OSS for sales you ship across borders | We register you where your stock sits, then file the local returns and a separate OSS return, so each sale lands on the right one. |
| You sell on a marketplace and from your own store | Marketplace-collected VAT stays off your returns, your own sales go through OSS or IOSS | We keep the two apart in your reports so nothing is declared twice or missed. |
How it works
How GoodVat handles EU OSS and IOSS
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your cross-border sales to EU consumers against the €10,000 limit, goods and digital services together, and warn you before you pass it. If you’re outside the EU, we flag your first EU consumer sale and any parcel over €150.
Registration
Our accountants register you for Union or non-Union OSS in your member state of identification, arrange the EU intermediary you need for IOSS, and add local registrations where you hold stock.
Tax calculation
The API returns the customer’s country rate, reduced rates by product, VAT at checkout on IOSS parcels, and the right treatment for business customers and sales that fall outside OSS.
E-invoicing
Invoices to EU consumers show the destination VAT, and invoices to business customers carry the reverse-charge wording. Where a country requires e-invoices, we issue them in EN 16931 formats and send them over Peppol.
Filing
We prepare your quarterly OSS return with a line for each country and rate, and your monthly IOSS return. Our accountants file and pay them on time, nil returns included, or you submit the ready-to-file returns yourself.
Pricing
EU OSS and IOSS, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the EU tax office for your scheme, file every return and deregister you when you stop selling there, for $150 a month.Filing prices
Frequently asked questions
When do I need to register for OSS?
If you’re based in the EU, when your cross-border sales of goods and digital services to consumers in other EU countries pass €10,000 a year. If you’re outside the EU, from your first sale of services to an EU consumer. OSS is optional: you can register for VAT in each country instead.
What’s the difference between OSS and IOSS?
OSS covers sales made inside the EU and services to EU consumers, with quarterly returns. IOSS covers goods imported from outside the EU in parcels worth €150 or less, with VAT charged at checkout and monthly returns. A store can need both.
What is an IOSS number and where do I use it?
It’s the VAT identifier you receive once your IOSS registration is approved, and it starts with IM. Enter it in your store and give it to your carrier, so it goes into the customs declaration electronically. Without it, parcels are treated as non-IOSS and customers pay VAT on delivery.
Do I need an IOSS intermediary?
If you’re based outside the EU, yes, unless you ship from a country with a VAT mutual assistance agreement with the EU (currently Norway). EU-based sellers may appoint one but don’t have to. The intermediary is liable for your IOSS VAT, and we arrange it for you.
What is changing in 2026 and 2028?
Since 1 July 2026 the EU charges a €3 customs duty per tariff line on parcels worth €150 or less, until 1 July 2028. It applies with IOSS too, and VAT rules are unchanged. From 1 July 2028 the ViDA reform adds a single VAT registration that extends OSS.
What does EU OSS and IOSS compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the EU tax office for your scheme and file for you, filing is $150 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.