What’s the difference between a VAT registration, IOSS, OSS and Non-Union OSS? 03 July 2026 10:38 Updated VAT registrations, IOSS, OSS and Non-Union OSS all let you collect and remit VAT in the EU, but they cover different transactions. Who Can Register What It Covers VAT Registration Anyone Storing goods for sale, sales in and importing goods into a single country IOSS Anyone Goods sold to EU consumers, imported in shipments with an intrinsic value of €150 or less OSS EU Businesses The sale of goods and services to consumers in other EU countries Non-EU Businesses The sale of goods stored in the EU to consumers in other EU countries Non-Union OSS Non-EU Businesses Electronically supplied, telecommunication and broadcasting services sold to EU consumers