OSS and IOSS Explained

OSS (One‑Stop Shop) in one view

OSS is an EU VAT scheme that allows businesses to report and pay VAT for certain cross‑border B2C supplies through a single member state of identification, instead of registering in each destination member state.

IOSS (Import One‑Stop Shop) in one view

IOSS is used for certain low‑value distance sales of imported goods into the EU, allowing VAT to be declared at the point of sale rather than collected from the customer at import.

Where identifiers appear

• Businesses still have a domestic VAT ID; OSS/IOSS registrations can add scheme-specific identifiers used in declarations and logistics flows.
• Invoicing and shipping data should reflect the correct identifiers used for the transaction pathway.

Verification approach

OSS/IOSS scheme identifiers are not validated in the same way as an EU VAT ID in VIES. For B2B checks, use VIES for EU VAT IDs. For scheme identifiers, rely on scheme documentation and your platform/logistics process controls.

Related pages

VAT verification overview | VAT formats by country | When to use VAT vs EORI vs LEI