EU VAT scheme — IOSS vs OSS determination

A defensible finding with cited grounds. For sellers reaching EU consumers across borders.

Provisional: Register for IOSS
Where is the seller established?
Provisional: Register for IOSS

How the determination is built

The selector applies the EU VAT e-commerce package (Directive 2006/112/EC as amended by Directive 2017/2455). It evaluates seller establishment, supply type, consignment value, destination Member State, and annual pan-EU cross-border sales against the EUR 150 IOSS ceiling and the EUR 10,000 Union OSS optional threshold.

as of June 2026 · Retrieved at 2026-06-09

Disclaimer

Results are orientative. They do not constitute tax, legal, or financial advice. Consult a qualified professional for decisions based on this calculator.