Union One Stop Shop
For EU-based businesses selling goods to consumers in other EU countries: register once in your home country and file a single OSS return for qualifying cross-border B2C sales.
EU VAT compliance
Sell to the EU the simple way
Value Added Tax (VAT) applies to all EU businesses. Whether you sell goods or services, we simplify compliance so you can focus on growing your business across Europe.
Not sure where to start? Answer 3 quick questions → · Book a call
27
EU member states
85+
VAT rates in EU & UK
EUR 150
IOSS import threshold
EUR 10,000
OSS distance-sales threshold
01 — Getting started
Three steps to selling in the EU
Your VAT responsibilities depend on where goods are at the point of sale, their value, and how you sell.
01
Determine your VAT obligation
Map where you sell, where stock sits, and transaction types. Use the quick check below for a steer on the registrations you may need.
02
Adjust your prices
In Europe, VAT is usually included in the displayed price. Member states set their own rates — align pricing with where your customers are based.
03
Obtain an EORI number
Bringing goods into the UK or EU typically requires an EORI to identify you as the importer for customs. Learn more in our EORI guide.
02 — 2021 EU ecommerce VAT package
Which EU VAT registration is right for you?
The EU introduced One Stop Shop schemes and new rules for distance sales. Here is how the main options fit together at a high level.
Non-Union One Stop Shop
If your business is outside the EU and you supply services to EU consumers, Non-Union OSS can cover eligible digital and similar services under the right conditions.
Import One Stop Shop
For imports of low-value consignments (up to EUR 150), IOSS lets you collect VAT at checkout and report with a single monthly return where the rules apply.
Not sure this applies to you? Check your registration need below ↓
03 — Not sure what you need?
Do you need a VAT number?
Answer 3 quick questions — country, customers, revenue — and get an instant steer on whether you need to register for EU VAT.
04 — Common questions
EU VAT FAQs
Should I charge VAT to EU customers?
It depends on your customer's location and where your business is established. For B2B, you often do not charge VAT if the buyer has a valid EU VAT number. B2C usually follows the customer's country. Marketplace sellers may have VAT collected for them on some sales.
Can a UK business reclaim EU VAT?
Sometimes. If you are registered or use an OSS scheme, you may offset VAT through your returns. Without registration, refunds may still be possible via mechanisms such as the 13th Directive, which is more involved.
Am I required to pay VAT on imports?
Generally yes: import VAT is due when goods enter the EU or UK unless you use a deferment or a special arrangement such as IOSS for eligible low-value parcels. Registered businesses may reclaim import VAT on returns where rules allow.
How do I obtain an EU VAT number?
You register where you have a VAT obligation — often where you store goods or where you are established. Timelines and documents vary by country. We can help you pick the right countries and manage applications.
05 — EU VAT ecommerce guide
Download the guide, free
We have pulled together essential EU VAT information for ecommerce businesses — IOSS, OSS, shipping terms, and more — in our news and resources hub.
06 — Ready to register?
Get a clear VAT plan for selling in the EU
Tell us your channels, customer countries, and where stock is held. We will map the right registrations and filing route.
Quick check: Do I need a VAT number?
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