OSS One-Stop-Shop
- For goods and services already inside the EU.
- Filed once every quarter.
- Covers distance sales across all 27 states.
EU VAT, explained
The EU VAT questions cross-border sellers ask most
EU VAT shifts by market and by sale type. That is where revenue leaks and risk hides. Below are plain answers for CFOs, finance managers, and founders selling across the EU. No jargon. Just the rules that decide what you charge, file, and keep.
- Thresholds
- OSS & IOSS
- Registrations
- Audit records
Quick reference
The numbers that drive every rule
- €10,000 Distance-sales line Cross it across the EU and you charge the buyer's local VAT rate.
- €150 IOSS import cap Low-value imports up to this amount can clear through one IOSS return.
- 27 Member states One OSS filing can cover sales into every EU country at once.
- Quarterly OSS returns OSS is filed four times a year; IOSS is filed each month.
Frequent questions
Answers, grouped by where you are
Start with the section that fits you. Each answer is short by design. Need it applied to your stack? We do the setup and the filing for you.
Getting started
When do I have to charge another country's VAT?
Once your EU-wide cross-border sales pass €10,000 in a year, the rule flips. You then charge the rate of the country where the buyer lives. Below that line you can keep charging your home rate.
Do I need a VAT number in every country I sell to?
Usually not. The One-Stop-Shop lets you report sales across all 27 states from one registration. You only need local numbers where you hold stock or trigger a specific local rule.
We are based outside the EU. Does any of this apply?
Yes. If you ship goods or sell digital services to EU buyers, EU VAT still applies. Non-EU sellers often use IOSS for imports and a single OSS registration for the rest.
OSS & IOSS
What is the difference between OSS and IOSS?
OSS covers goods and services already inside the EU. IOSS covers low-value goods imported from outside the EU, up to €150 per parcel. Many sellers need both schemes side by side.
Does IOSS speed up customs?
It can. With a valid IOSS number, VAT is collected at checkout. Parcels then clear faster and your buyer avoids a surprise fee at the door. That cuts refused deliveries.
How often do I file these returns?
OSS returns are quarterly. IOSS returns are monthly. We track both on one calendar so nothing slips past a deadline and triggers a penalty.
Records & audits
How long must I keep VAT records?
For OSS and IOSS sales, you must keep records for ten years. They have to show the rate applied and the buyer's country. We set this up so every figure is traceable.
What makes a return audit-ready?
Each line must reconcile back to a payment and a destination. We match your gateway data to your VAT figures every period. Auditors can then trace any number in minutes.
Can payments and VAT really be handled by one team?
Yes, and that is the point of FiscalGeek. Your checkout data feeds your filings directly. One team owns both halves, so the numbers always agree.
Side by side
OSS or IOSS — which scheme is which
The two schemes look alike and trip up many sellers. Here is the line between them. Most cross-border stores end up using both.
IOSS Import One-Stop-Shop
- For imported goods up to €150 per parcel.
- Filed once every month.
- VAT collected at checkout, so parcels clear faster.
Still unsure?
Get your EU VAT mapped by experts
Tell us which markets you sell into. We will show you what you must register for, charge, and file. Payments and VAT, handled by one team.