Vatx — EU and cross-border value added tax for small | vatx.org
Two portals, two ceilings: €10,000 of cross-border consumer sales for OSS, €150 of intrinsic value for IOSS — and neither covers what the other does.
Since 1 July 2021 the One Stop Shop is the only portal for intra-EU consumer sales of services and digital goods. A supplier whose worldwide cross-border sales to consumers stay under €10,000 in the calendar year may keep charging home-country VAT; past that line, destination VAT applies and OSS is where it is declared.
The older Mini One Stop Shop was retained only for supplies to certain non-EU destinations such as Norway and Switzerland, and for Northern Ireland. For consumer sales inside the EU, OSS is the sole route.
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IOSS serves a different trade entirely: goods imported from outside the EU, sold to consumers, with an intrinsic value at or below €150 per consignment. It collects VAT at checkout and nothing else — customs duty and handling fees are separate, and both are moving as EU rules on low-value parcels change.
Outside IOSS, import VAT is assessed at the destination member state's rate and is due at import rather than at delivery. A €100 consignment into a 19% country carries roughly €19 of import VAT on top of any duty — the destination's rate, never the dispatch country's.
Choosing between the schemes is therefore a classification exercise: consumer or business, service or goods, inside or outside the EU, under or over the two ceilings. The reverse charge guide on this site covers the business-to-business branch.
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