Calculator Oss/Ioss VAT Cross-Border EU
Calculate the applicable VAT rate (OSS B2C, IOSS, Reverse Charge) for your cross-border sales in 27 EU countries. Threshold €10,000 (Directive 2017/2455) - updated 2026.
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What is the One-Stop Shop VAT regime?
One-Stop Shop (OSS) regime was introduced by Directive 2017/2455 and came into effect on July 1, 2021. It allows B2C businesses selling goods or services to end-users in other EU countries to declare and pay VAT due in each member state through a single online portal in their country of operation, eliminating the need to register for VAT in each destination country. Threshold: €10,000 annual cross-border total sales (Article 59c Directive 2006/112/CE as amended by Directive 2017/2455).
What is the OSS threshold of €10,000 and how is it calculated?
Annual threshold of €10,000 (Article 59c Directive 2006/112/CE, amended by Directive 2017/2455, effective July 1, 2021) applies to B2C cross-border distance sales within the EU. It is calculated by summing up cross-border revenue from all EU countries in the previous and current calendar year. If the threshold is exceeded, VAT of the customer's country must be applied. Below the threshold, VAT of the country of origin can still be applied. The threshold is unique for all EU countries (not per individual country).
When using the IOSS regime instead of OSS?
The IOSS regime (Import One-Stop Shop, Directive 2021/2002) applies to imports of goods with intrinsic value not exceeding €150 from non-UE countries sold to end consumers within the EU. The IOSS allows for VAT collection at the time of online sales and avoids the consumer paying VAT at delivery time. If a single package's value exceeds €150, standard customs procedures apply. IOSS has priority over OSS: if IOSS is applicable, OSS is not used.
What is Reverse Charge and when is it applied in cross-border B2B sales?
Reverse Charge (inversion of value) applies to intra-community B2B sales when the customer has a valid VAT number. In this case, the responsibility for paying VAT is transferred to the buyer (not the seller), who records the operation in their local VAT declaration. The seller issues an invoice without VAT with the notation "reverse charge" (Article 196 of Directive 2006/112/CE). Reverse Charge has priority over OSS B2C regime.
What is VIDA and when will new rules come into effect?
ViDA (VAT in the Digital Age) is the EU VAT reform package adopted with Regulation (EU) 2025/[ViDA] on March 11, 2025 (effective April 14, 2025). The new digital reporting requirements rules will phase in: 2027 for some measures, 2028-2030 for B2B cross-border e-invoicing obligations. Current OSS/IOSS rules remain unchanged until these dates. This calculator shows "ViDA applicable: No" as the measures are still FUTURE - consult a tax advisor before 2027.
How is it used?
- Configure your cross-border sales
Insert annual cross-border turnover in euros and select the EU countries where you sell. Indicate if it's B2B (between businesses) or B2C (to end-users), and if the B2B customer has a valid VAT number.
- Specify the value of imports (optional)
If you are importing goods with a single value below €150, you can use the IOSS (Import One-Stop Shop) regime introduced by Directive 2021/2002. Leave blank if not applicable.
- Calculate tax and VAT due
Calculate VAT - OSS. The calculator automatically determines the applicable regime - OSS B2C (if €10,000 threshold exceeded), IOSS (import under €150), Reverse Charge (B2B with valid VAT) or country of origin. VAT due for each EU country and total are shown.
- Interpret your result and consult a professional
Result shows the correct VAT regime (IOSS > Reverse Charge > OSS B2C > Origin) and estimated total VAT. Always verify with a tax consultant before registering at the Single Office OSS of the Tax Agency.
VAT (OSS, IOSS and Reverse Charge): EU Cross-Border VAT Guide
From July 1, 2021 (Directive 2017/2455), businesses selling digital goods or services to end-consumer customers (B2C) in other EU countries must apply the VAT of the customer's country if annual cross-border sales exceed €10,000. The One-Stop Shop regime simplifies compliance by allowing all due VAT to be paid through a single online portal in the country of registration.
IOSS (Import One-Stop Shop) regulation, introduced by Directive 2021/2002, applies specifically to imports of goods from non-UE countries with a value under €150. It allows for VAT collection at the time of sale, avoiding customs delays and surprises for the buyer. When applicable, IOSS has priority over OSS.
For B2B intracomunitary sales, if the customer has a valid VAT number, the reverse charge mechanism applies: the seller issues an invoice without VAT and the buyer records the transaction in self-assessment. The Reverse Charge eliminates the need to pay VAT in the customer's country for transactions between businesses.
Practical example: an e-commerce IT company that sells in DE, FR, and ES
Concise e-commerce Italian with €25,000 annual B2C sales to Germany, France, and Spain: the OSS threshold of €10,000 has been exceeded by €15,000. The applicable regime is OSS B2C. Estimated VAT calculation: DE (19%): €950 on €5,000; FR (20%): €800 on €4,000; ES (21%): €735 on €3,500. Total VAT due: approximately €2,485. All must be declared and paid through the OSS portal of the Italian Revenue Agency (agenziaentrate.gov.it/portale/web/guest/oss).
VAT Glossary for Cross-Border Transactions
- One-Stop Shop
- Value Added Tax (VAT) EU regime for B2C cross-border sales. Single portal to declare VAT across all EU countries. Threshold €10,000 (Article 59c of Directive 2006/112/CE).
- One-Stop Import Shop
- Import regime for non-Union imports with value ≤ €150. VAT collected at the time of sale (Directive 2021/2002).
- Reverse Billing
- Inversion of accounting for B2B sales within the EU. The buyer with a valid VAT number will self-assess VAT (Article 196, Directive 2006/112/CE).
- Digital VAT in the Modern Era
- Tax Reform Package (EU VAT Regulation 2025/VI, adopted 11 Mar 2025). Digital Reporting Requirements 2027-2030 (FUTURE - Not yet in force).
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