EU VAT OSS Quick Reference

A concise reference to the EU VAT One-Stop-Shop for cross-border B2C sellers: the pan-EU threshold, when to charge destination VAT, and how OSS and IOSS returns work.

What’s inside

• The €10,000 pan-EU threshold and what happens above it
• How the OSS single return replaces multiple registrations
• When IOSS applies to imported consignments up to €150
• A quick-glance table of the four key VAT points