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VAT Registration Advisor

Tell us how you sell. We map your model to the exact EU VAT, OSS and IOSS registrations you need – with regulatory citations and the recommended action sequence. Eight questions maximum. No email required.

Coverage: EU-27, IOSS, Union OSS, Non-Union OSS Last verified: 4 June 2026 Sources: VAT Directive 2006/112/EC, Implementing Reg 282/2011, Italian DPR 633/72 Status: 2026 thresholds, SME scheme included, July 2026 €3 IOSS duty flagged
How to read this output This tool provides high-level guidance based on standard business models. Where you operate multiple fulfilment locations, sales channels, or complex supply chains – including call-off stock, triangulation or consignment stock – a tailored review with a senior advisor is recommended. Outputs are not legal or tax advice and should not be relied on without qualified professional review. Regulations change between verifications.
Your answers Start by answering the first question below.
Question 1

Are you selling goods or services?

The VAT rules diverge sharply between goods and services across the EU. We will narrow down from here.
Question 2

Where are your goods fulfilled from?

Where the goods physically ship from determines whether import VAT, IOSS or domestic supply rules apply.
Question 3

Do you exclusively sell consignments of €150 or more?

"Consignment value" refers to the total value of a shipment, not individual items. IOSS only applies to consignments below €150.
Question 4

Is your business established in the EU?

Establishment is not just incorporation. It means where day-to-day operations, permanent residence and directors actually carry out the business. A registered office without operations does not count.
Question 5

Are you fulfilling goods from any country other than your country of establishment?

For example: you are established in Italy but also hold stock in Germany via Amazon FBA, or in France via a 3PL.
Question 6

Do you sell cross-border B2C?

Business-to-consumer sales where the consumer is in a different EU country than the warehouse the goods ship from.
Question 6

Do you have cross-border B2C trade exceeding €10,000/year?

The pan-EU annual threshold for distance sales of goods and TBE (telecommunications, broadcasting, electronic) services to consumers in other member states.
Question 5

Do you sell exclusively via online marketplaces?

Online marketplaces that act as deemed supplier under Article 14a VAT Directive (Amazon, eBay, Cdiscount, Bol.com, Allegro, Otto, Zalando, ManoMano, Walmart, etc.). This does NOT include Shopify, WooCommerce or other sales-channel platforms where you remain the supplier.
Question 2

Are your services land, events, transport or fully digital?

Fully digital means no human interaction, made instantly available online at point of sale (e.g. SaaS, downloads, streaming). Land-related services include real estate. Transport includes passenger transport and goods transport.
Question 3

Are your supplies exclusively to VAT-registered EU businesses?

B2B supplies to VAT-registered businesses are typically reverse-charged. B2C supplies have different place-of-supply rules.
Standard import VAT applies

IOSS does not apply – full import declarations required

Because every consignment you sell exceeds €150 in value, the Import One-Stop-Shop (IOSS) scheme is not available to you. Each shipment will be subject to standard import VAT at the EU border, and depending on the fulfilment model and member state, alternative compliance structures may be required.

Recommended actions
  1. Decide your customs model. Choose between Delivered Duty Paid (DDP) – where you act as importer and absorb the VAT/duty – or Delivered At Place (DAP) where the consumer becomes the importer.
  2. Evaluate EU warehousing. If shipment volumes justify it, establishing EU stock through a 3PL or Amazon FBA may improve customer experience and unlock OSS/IOSS simplifications for any subsequent sales.
  3. Appoint a fiscal representative if required. Non-EU businesses importing into Italy, France, Spain or several other member states must appoint a fiscal representative. CiDATax acts as your Italian Fiscal Representative under Article 17 DPR 633/72.
  4. Set up customs registrations. EORI number, possibly an indirect customs representative, and AEO consideration for higher-volume operators.
Regulatory references
  • Article 369l VAT Directive (2006/112/EC) – IOSS scheme limited to consignments not exceeding €150 intrinsic value
  • Article 143(1)(ca) VAT Directive – VAT exemption on import when IOSS used; not available outside IOSS
  • UCC Article 5(15) – definition of consignment for customs purposes
  • Article 17 DPR 633/72 – Italian fiscal representation regime for non-EU principals
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IOSS recommended (not mandatory)

You may benefit from registering for IOSS

Because at least some of your consignments are below €150, you are eligible to register for the Import One-Stop-Shop. IOSS lets you collect VAT at the point of sale rather than at import, which speeds up customs clearance, removes the surprise-cost-at-delivery problem, and gives EU consumers a smoother purchase experience.

Recommended actions
  1. Decide between IOSS or standard import. IOSS is voluntary but typically reduces friction and customer complaints. Standard import means VAT is collected from the consumer at delivery, which can damage conversion rates and trigger refused parcels.
  2. Appoint an EU-established IOSS intermediary. Non-EU sellers must appoint an EU intermediary to register and file IOSS returns. CiDATax acts as IOSS intermediary, registered in Italy.
  3. Configure marketplaces and checkout. Marketplaces like Amazon and eBay are deemed suppliers and handle IOSS themselves for sales under €150. For your own website, you must collect VAT at checkout, file monthly IOSS returns, and remit centrally.
  4. Monitor consignment values. Splitting orders to stay under €150 to access IOSS is permitted, but never split a single order across multiple parcels to artificially qualify – that triggers anti-fragmentation rules.
  5. Plan for the €3 flat customs duty from July 2026. ECOFIN agreed in May 2025 a draft directive that introduces a €3 flat customs duty per item on goods below €150 imported via IOSS, expected to take effect 1 July 2026 once formally adopted. This duty applies per item by tariff classification (not per parcel), is additional to VAT, and is designed to deter parcel splitting. Factor this into landed-cost calculations and consumer pricing for 2026.
Regulatory references
  • Articles 369l–369x VAT Directive (2006/112/EC) – IOSS scheme rules
  • Article 369m VAT Directive – appointment of EU intermediary required for non-EU sellers
  • Article 369n VAT Directive – monthly IOSS return obligation
  • Council Implementing Regulation 282/2011 Article 57h – anti-fragmentation provisions for consignments
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Multi-country VAT + Union OSS required

VAT registrations in every storage country, plus Union OSS

You are EU-established, holding stock in multiple member states, and selling cross-border B2C. This triggers two layers of compliance: local VAT registrations wherever you hold stock (to declare movements, B2B sales and any domestic B2C), plus Union OSS registration in your country of establishment to account for VAT on cross-border B2C distance sales across the EU.

Recommended actions
  1. Register for local VAT in every storage country. Each country where you hold stock – including Amazon FBA hubs (DE, FR, IT, ES, PL, CZ), 3PL warehouses, or consignment stock – requires a domestic VAT registration. This covers stock movements, local sales and B2B.
  2. Register for Union OSS in your country of establishment. Quarterly Union OSS returns to your home member state cover all cross-border B2C distance sales to consumers in every other EU country. One return, one payment, central distribution.
  3. Reconcile marketplace VAT correctly. Where Amazon, eBay or similar marketplaces are deemed suppliers under Article 14a, they handle VAT on the consumer sale but you still have a B2B supply to the marketplace. This must reconcile against your Union OSS submissions.
  4. Consider triangulation and call-off stock simplifications. If you move goods between member states or use intermediaries, simplification rules (triangulation under Article 141, call-off stock under Article 17a) may reduce your registration footprint. This requires case-by-case analysis.
Regulatory references
  • Articles 369a–369k VAT Directive (2006/112/EC) – Union OSS scheme
  • Article 33 VAT Directive – place-of-supply rule for distance sales of goods
  • Article 14a VAT Directive – deemed supplier provisions for electronic interfaces
  • Articles 17a and 141 VAT Directive – call-off stock and triangulation simplifications
  • Council Directive 2017/2455/EU – e-commerce VAT package
Speak to a senior advisor →
Multi-country VAT registrations

VAT registrations in every storage country, but no OSS yet

You hold stock in multiple member states but do not currently sell cross-border B2C. You need local VAT registrations in every country where you store goods, to declare stock movements and B2B transactions. Union OSS is not currently required, but the moment you begin cross-border B2C sales above €10,000/year, that obligation activates.

Recommended actions
  1. Register for local VAT in every storage country. Each country with stock requires a domestic VAT registration covering stock movements and B2B/domestic supplies.
  2. Maintain monitoring of cross-border B2C activity. Even a single consumer sale across borders could put you over the €10,000 threshold quickly. Set up alerting in your accounting system so you know before you cross it.
  3. Prepare for Union OSS pre-registration. If cross-border B2C is on your roadmap, register for Union OSS in advance of crossing the threshold – backdating is restricted.
  4. Review simplification options. Triangulation and call-off stock simplifications can reduce the number of registrations required. CiDATax will model this against your supply chain.
Regulatory references
  • Article 17 VAT Directive (2006/112/EC) – intra-EU transfer of goods treated as supply
  • Articles 17a and 141 VAT Directive – call-off stock and triangulation
  • Article 33 VAT Directive – distance sales place-of-supply rules
  • Article 138 VAT Directive – intra-EU B2B exemption (with VIES validation)
Speak to a senior advisor →
Union OSS required

Union OSS registration required

You are EU-established, fulfilment is from your country of establishment only, and your cross-border B2C sales exceed €10,000/year. You must register for Union OSS in your country of establishment to account for VAT on those cross-border B2C distance sales – one quarterly return covers all destination member states.

Recommended actions
  1. Register for Union OSS in your country of establishment. Use the OSS portal of your home tax authority (e.g. Agenzia delle Entrate in Italy, HMRC equivalent for UK, the Bundeszentralamt für Steuern in Germany).
  2. Apply destination-country VAT rates. Union OSS returns require you to charge the VAT rate of the consumer's country – not your domestic rate. Maintain a current rate table; CiDATax's EU VAT Rates tool tracks all 27 member states.
  3. Evaluate the SME scheme. From 2025, an SME cross-border scheme is available to small businesses with EU-wide turnover under €100,000. Where eligible, it can exempt certain cross-border supplies from VAT entirely. Eligibility and member-state implementation vary.
  4. File quarterly OSS returns. Returns due by the end of the month following each calendar quarter. Single payment to home tax authority; central redistribution.
Regulatory references
  • Articles 369a–369k VAT Directive (2006/112/EC) – Union OSS scheme
  • Article 33(a) VAT Directive – distance sales place-of-supply
  • Council Directive 2020/285/EU – SME scheme for cross-border supplies (from 1 January 2025)
  • Council Directive 2017/2455/EU – e-commerce VAT package
Speak to a senior advisor →
No additional registrations needed currently

No additional registrations – monitor your threshold

Your cross-border B2C sales are below the €10,000/year threshold and you fulfil only from your country of establishment. You do not currently need any additional VAT registrations beyond whatever your domestic legislation requires. However, this exemption assumes you have a fixed establishment in only one EU country. If you ever establish in multiple member states, the exemption no longer applies and Union OSS becomes required.

Recommended actions
  1. Continue monitoring cross-border B2C revenue. The €10,000 threshold is a calendar-year total across all distance-sales destinations. Track it monthly.
  2. Plan for OSS registration ahead of crossing. Pre-register for Union OSS before you actually cross the threshold – backdating is restricted and you may otherwise miss a filing window.
  3. Reassess if you set up fixed establishment elsewhere. Multiple EU establishments invalidate the €10,000 simplification. Union OSS is required from day one of multi-state operations.
  4. Maintain domestic VAT compliance. Your country-of-establishment VAT registration and filings must remain current and accurate. CiDATax can act as your Italian VAT advisor for resident businesses.
Regulatory references
  • Article 33(a) and Article 59c VAT Directive – €10,000 distance-sales threshold
  • Article 369a VAT Directive – Union OSS eligibility
  • Council Implementing Regulation 282/2011 Article 24a – threshold calculation rules
Speak to a senior advisor →
Multi-country VAT registrations (marketplace handles B2C)

VAT registration in every storage country, marketplace handles B2C

You are a non-EU business holding stock in the EU and selling exclusively via marketplaces (Amazon, eBay, Cdiscount, Bol, etc.). Under Article 14a of the VAT Directive, those marketplaces are deemed supplier for the B2C transaction and collect/remit VAT themselves. You still need VAT registrations in every country where you hold stock – to declare the B2B "deemed supply" to the marketplace, stock movements, and any direct B2B sales.

Recommended actions
  1. Register for VAT in every storage country. Stock-holding country registrations cover the deemed B2B supply to the marketplace, intra-EU movements, and any direct B2B sales you make outside the marketplace.
  2. Appoint fiscal representatives where required. Non-EU businesses must appoint fiscal representatives in Italy, France, Poland, Portugal and several other member states. CiDATax handles Italian fiscal representation under Article 17 DPR 633/72.
  3. Reconcile marketplace deemed-supplier reports monthly. Amazon's VAT Transactions Report and eBay's equivalent must reconcile against your VAT returns and the marketplace's own VAT remittance. Mismatches trigger audits.
  4. Watch for any non-marketplace sales. If you ever sell direct via Shopify, your own website, or through a non-deemed-supplier channel, this result no longer applies – Union OSS registration likely becomes required.
Regulatory references
  • Article 14a VAT Directive (2006/112/EC) – deemed supplier rule for electronic interfaces
  • Article 36b VAT Directive – place of supply for transfers of goods by deemed supplier
  • Article 17 DPR 633/72 – Italian fiscal representation regime
  • Council Directive 2017/2455/EU – e-commerce package introducing deemed-supplier rules
Speak to a senior advisor →
Multi-country VAT + Union OSS + possible fiscal rep

Multi-country VAT, Union OSS, and likely fiscal representation

You are a non-EU business holding stock in the EU and selling through your own website or mixed channels (not exclusively marketplaces). This is the most compliance-heavy scenario for goods sellers: you need local VAT registrations in every storage country, Union OSS for cross-border B2C distance sales, and in many member states a fiscal representative who shares joint liability.

Recommended actions
  1. Register for VAT in every storage country. Each storage country requires registration – to declare stock movements, B2B supplies, and any domestic B2C made within that country.
  2. Register for Union OSS in a nominated EU member state. Non-EU businesses must nominate a member state of identification for Union OSS. The choice matters: language, audit posture, and bureaucratic friction vary widely. Italy is a credible option if you have an Italian fiscal representative.
  3. Appoint fiscal representatives where required. Italy, France, Poland, Portugal, Romania, Bulgaria and others require fiscal representation for non-EU principals. CiDATax acts as Italian fiscal representative; the AVASK Group network covers the rest.
  4. Maintain IOSS for under-€150 direct imports. For any goods that ship directly from outside the EU under €150, IOSS still applies – handled separately from the storage-country compliance.
  5. Review simplification options. Call-off stock, triangulation and warehouse routing can reduce the registration footprint. CiDATax will model this against your supply chain.
Regulatory references
  • Article 33(a) VAT Directive (2006/112/EC) – distance sales place-of-supply
  • Articles 369a–369k VAT Directive – Union OSS for non-EU sellers
  • Article 17 DPR 633/72 – Italian fiscal representation regime
  • Article 204 VAT Directive – member-state option to require fiscal representative
  • Articles 17a and 141 VAT Directive – call-off stock and triangulation simplifications
Speak to a senior advisor →
Likely no EU VAT registrations – but verify

Likely no EU VAT registrations required

Your services fall into the special categories (land-related, events, transport, or fully digital) and all supplies are to VAT-registered EU businesses. These supplies are normally reverse-charged to the purchasing business under the general B2B place-of-supply rule. You are unlikely to need any EU VAT registrations to account for these specific supplies – but we recommend confirming your business model with a specialist before relying on this.

Recommended actions
  1. Verify VAT-registered status of all customers. Reverse charge applies only if your customer is VAT-registered. Verify all customer VAT numbers against VIES. A customer that is not VAT-registered breaks the reverse-charge treatment.
  2. Issue compliant invoices. B2B reverse-charge invoices must reference the applicable Article (e.g. "Reverse charge – Article 196 of Directive 2006/112/EC" for general services).
  3. Submit EC Sales Lists where required. Even when there is no VAT to collect, recapitulative statements (EC Sales Lists) may be required to disclose intra-EU B2B services.
  4. Talk to CiDATax to verify model fit. Specific service types (events admission, land-related, transport) have nuanced place-of-supply rules that override the general reverse-charge default. A 30-minute consultation will confirm whether your specific model triggers any registration.
Regulatory references
  • Article 196 VAT Directive (2006/112/EC) – general B2B reverse-charge rule
  • Article 47 VAT Directive – land-related services place-of-supply
  • Article 53 VAT Directive – admission to events place-of-supply
  • Article 48 VAT Directive – passenger transport place-of-supply
  • Article 262 VAT Directive – recapitulative statements (EC Sales Lists)
Speak to a senior advisor →
Depends on service type – likely registration required

Treatment depends on specific service type

Your services include B2C supplies in one of the special categories, and the VAT treatment depends heavily on which specific category applies. Fully-digital services trigger Non-Union OSS obligations; land-related, event and transport services typically require local registration in the country where the service is performed.

Recommended actions
  1. If fully digital → register for Non-Union OSS. Telecoms, broadcasting and electronically-supplied services (TBE) to EU consumers are taxed in the consumer's country of residence. Non-Union OSS lets you file a single quarterly return through one nominated EU member state covering all consumer countries.
  2. If land-related → register where the property is. Real-estate-related services (architects, surveyors, agents, accommodation) are taxed where the immovable property is located. Local VAT registration in that country is typically required.
  3. If events → register where the event takes place. Admission to cultural, artistic, sporting, scientific, educational or entertainment events to B2C consumers is taxed where the event physically occurs. Each country of event requires registration.
  4. If transport → variable rules. Passenger transport: taxed where the transport takes place, proportionate to distance. Goods transport B2C: typically taxed at place of departure within EU. Both may require local registrations.
  5. Talk to CiDATax for jurisdiction-by-jurisdiction mapping. Service mix often triggers multiple registrations across multiple countries. We will produce a registration map for your specific service portfolio.
Regulatory references
  • Articles 369g–369k VAT Directive (2006/112/EC) – Non-Union OSS for non-EU service providers
  • Article 58 VAT Directive – TBE services to B2C taxed in consumer country
  • Article 47 VAT Directive – land-related services
  • Article 53 VAT Directive – admission to events
  • Articles 48–52 VAT Directive – passenger and goods transport
Speak to a senior advisor →
Likely no EU VAT registrations – but verify

Likely no EU VAT registrations required

For general services not falling into the special categories (consulting, design, professional services etc.), the general place-of-supply rules apply: B2B is reverse-charged to the customer, B2C is charged in your country of establishment. You are unlikely to need EU VAT registrations to account for these supplies – but specific service descriptions matter. We recommend confirming the position with a specialist.

Recommended actions
  1. Apply Article 44 (B2B) and Article 45 (B2C) place-of-supply. B2B general services taxed where the customer is established (reverse charge). B2C general services taxed where the supplier is established (your domestic VAT applies).
  2. Verify customer VAT status for reverse-charge applicability. Reverse charge requires VAT-registered customer. Verify via VIES.
  3. Issue compliant invoices with correct legal references. B2B invoices must reference reverse-charge Article 196 (or local equivalent).
  4. Submit EC Sales Lists if required. For B2B intra-EU services, recapitulative statements disclose your customers and amounts.
  5. Talk to CiDATax to verify model fit. If you sell a mix of services that includes any special category (digital, land, events, transport) the picture changes. A discovery call will confirm.
Regulatory references
  • Article 44 VAT Directive (2006/112/EC) – general B2B place-of-supply
  • Article 45 VAT Directive – general B2C place-of-supply
  • Article 196 VAT Directive – reverse-charge for B2B services
  • Article 262 VAT Directive – recapitulative statements (EC Sales Lists)
Speak to a senior advisor →

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