What is the difference between VAT OSS and IOSS?
Last updated: 2026-08-02·Verified: 2026-08-02
📋 Direct Answer
OSS (One-Stop Shop) handles B2C VAT for goods sold within the EU or from a single EU warehouse — register in one country, file quarterly for all EU. IOSS (Import One-Stop Shop) handles B2C VAT on imports under €150 — it simplifies customs clearance but only applies to low-value goods. Key difference: OSS = intra-EU sales; IOSS = imported goods. Cost: €200-500 registration for either. Both require a single VAT number.
Item by Item
RecommendedVAT OSS (One-Stop Shop)€200-5002-4 weeks
- 1Register in your home EU country or one member state
- 2File quarterly OSS returns for all EU B2C sales
- 3VAT distributed to destination countries automatically
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If applicableVAT IOSS (Import One-Stop Shop)€200-5002-4 weeks
- 1Register IOSS in an EU member state
- 2Collect VAT at checkout for B2C imports under €150
- 3File monthly IOSS returns
- 4Provide IOSS number to customs for clearance
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- • EU VAT Directive 2006/112/EC
- • IOSS Regulation (EU) 2019/2026
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.