IOSS usually requires an intermediary when the seller has no EU entity. The intermediary files monthly IOSS returns and provides the ID you display on invoices and shipping documents. OSS does not need an intermediary, but you must register in one member state and file quarterly. If marketplaces are deemed suppliers on specific SKUs, keep their documentation but still maintain your own scheme credentials for direct store orders.

IOSS cannot be used when you store goods inside the EU; local VAT numbers become mandatory for each storage country. OSS can coexist with EU storage to cover cross-border B2C sales, but it never replaces local VAT obligations tied to warehouses. Map each VAT ID to the inventory locations it covers and align your ERP and checkout so invoices show the correct registration per shipment.

Ship from outside EU?

Shipping from outside the EU is required for IOSS. Eligible consignments up to EUR 150 can have destination VAT collected at checkout and avoid border charges. If you hold stock in the EU, IOSS no longer applies and you must use OSS and local VAT instead. Document origin data in your shipping system so non-qualifying orders are automatically routed to the right VAT treatment.

Consignment value ≤ EUR 150?

IOSS only covers consignments at or below EUR 150 intrinsic value. If shipping, insurance, or mixed baskets push the value above the threshold, IOSS cannot be used and import VAT applies. Build checks in checkout to flag or split baskets and show customers the correct duty/VAT treatment. Keep audit logs that show how values were calculated to defend eligibility in case of customs review.

Goods already inside EU?

Goods already inside the EU are not eligible for IOSS because the scheme is for imports. For intra-EU B2C sales above the EUR 10k threshold, OSS simplifies filings by letting you report destination VAT in one member state. If you store inventory in multiple countries, maintain local VAT IDs alongside OSS and reconcile filings so warehouse movements match reported revenue.

EU-wide sales >EUR 10k?

Cross-border B2C sales above EUR 10k trigger OSS eligibility. Below that, you can apply the VAT rate of your establishment or importer setup, but crossing the threshold means you must charge destination VAT via OSS and file quarterly. Track a rolling 12-month total across all EU sales channels to avoid late registration, and set alerts in your analytics or ERP when you approach EUR 8k.

Marketplaces can be deemed suppliers for certain imports and may collect VAT themselves. Confirm platform scope by SKU and country, keep payout and tax reports as evidence, and avoid double-charging on your own storefront. Even when a marketplace handles VAT on its orders, maintain your IOSS/OSS or local VAT setup for direct sales and ensure invoices clearly show which party collected tax.

IOSS vs OSS guide for cross-border sellers

Compare IOSS vs OSS for EU sales: EUR 150 consignments, EU storage, marketplace rules, registration choices, filing cadence, and audit notes.

IOSS vs OSS

Choose the correct one-stop shop scheme for EU sales: Import One-Stop Shop (IOSS) for consignments ≤ EUR 150 shipped from outside the EU, or One-Stop Shop (OSS) for intra-EU B2C sales exceeding EUR 10k. This is guidance only; confirm final filings with your advisors.

Keep both schemes’ numbers inside your ERP/checkout—auditors want to see IOSS and OSS IDs paired with invoices.

The EU VAT explained guide expands on distance sales and fixed establishment before you pick a scheme.

Scheme overview

Side-by-side comparison

Feature	IOSS	OSS
Applies to	Goods imported from outside EU with intrinsic value ≤ EUR 150	Intra-EU B2C sales above EUR 10k threshold
VAT collection	At checkout; remit via monthly IOSS return	At checkout; remit via quarterly OSS return
Customs impact	Avoids double VAT at border	No direct customs impact (goods already in EU)
Intermediary needed?	Yes, if seller has no EU entity	Not required but must register in chosen member state
Storage allowed?	No EU storage; otherwise shifts to local VAT	Works with EU storage but local VAT still required

Eligibility checklist

Question	IOSS	OSS
Ship from outside EU?	Required	Optional
Consignment value ≤ EUR 150?	Required	Not relevant
Goods already inside EU?	Not allowed	Typical
EU-wide sales >EUR 10k?	Irrelevant	Required
Using marketplaces?	Platform may file; verify	Platform may still be deemed supplier

If consignments ≤ EUR 150 → IOSS (monthly returns).
If consignments >EUR 150 → standard import VAT + local VAT where needed.

Register local VAT where stock sits.
Add OSS when cross-border B2C sales exceed EUR 10k.

Collect VAT at checkout using IOSS ID.
Display IOSS reference on invoices and shipping docs.

Import VAT at border; consider Delivered Duty Paid if better CX.
Update SOPs to explain duty/VAT collection to support teams.

Marketplace charges VAT; record evidence that liability transferred.
Maintain OSS for direct store orders even if marketplace handles part.

Register for OSS/IOSS yourself.
Sync VAT IDs with Amazon Seller Central, Shopify Plus Tax, etc.

Charge destination VAT via IOSS in checkout (monthly filing).
Customs clears parcel without collecting VAT again.

Customs value exceeds EUR 150 → cannot use IOSS.
Apply import VAT and disclose to shopper.

Entire order treated >EUR 150, so IOSS unavailable.
Consider splitting consignments or offering prepaid duties.

Refund VAT through the same scheme used originally.
Keep credit notes referencing IOSS/OSS IDs for audit.

Amazon may remit VAT for FBA orders but your Shopify store still needs IOSS/OSS.
Inventory stored in EU for FBA requires local VAT IDs.

Etsy collects VAT on digital goods but physical goods may still be your liability.
Use GDPR basics to align consent messaging between channels.

Ready to check your obligations? Run the Readiness Check → Compare schemes now

IOSS vs OSS for cross-border sellers

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