International Structures

The OSS Scheme: EU VAT for E-commerce Through One Dutch Return

Updated: 6 October 2026 Holdwise editorial team VAT OSS E-commerce

If your cross-border sales to consumers in other EU countries are above €10,000 per year, you charge each customer's local VAT rate. German customers pay German VAT, and French customers pay French VAT. With the EU VAT scheme for cross-border sales (OSS), you report all these sales in one quarterly return, filed in one country. At Holdwise, we keep this answer up to date and change it when the rules change.

The rule behind the OSS

Since the EU e-commerce reform, distance sales to consumers are taxed in the country of the customer. This applies once your combined cross-border B2C sales and digital services are above €10,000 per year, EU-wide. Below the threshold, you may keep charging the VAT of your home country. Above it, you charge German VAT on every parcel to Munich and French VAT on every parcel to Lyon. A webshop would then need a separate VAT registration in each of those countries. With the OSS, one registration is enough.

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How the OSS works

You register once for the Union scheme with the tax authority of your base country. For a Dutch BV (besloten vennootschap, the Dutch private limited company), that means the Belastingdienst. From then on:

You charge each consumer their local VAT rate at checkout (your platform or shop software handles the rate table).
Each quarter you file one OSS return listing sales per country, and pay the total in one transfer.
The Dutch tax authority distributes the money to the other member states. You need one registration, and you avoid registrations in up to 26 other EU countries.

You report domestic Dutch sales and your regular input VAT in the normal Dutch VAT return. The OSS return is only for cross-border consumer sales, and you file it in addition to the normal return. You can find the Dutch rates in Dutch VAT rates 2026.

IOSS for imports

For goods shipped from outside the EU directly to EU consumers, you can use a separate scheme: the EU import VAT scheme for parcels (IOSS). It is for consignments up to €150. With an IOSS number, you charge the VAT at checkout. Customs then releases the parcel faster, and the buyer avoids a surprise bill for import VAT and handling fees. You file IOSS returns monthly. Sellers based outside the EU usually appoint an EU intermediary for this. A seller with an EU establishment registers directly.

Using a Dutch BV

Many webshops that grow into Europe use a Dutch setup. A Dutch BV is the EU company. It has an OSS registration at the Belastingdienst for consumer sales and an EORI number for customs. With the Article 23 licence, you declare the import VAT in your periodic return. You then pay zero VAT when the goods are imported in Rotterdam. You report the consumer sales to the other 26 EU countries through the OSS. If you keep stock in other countries, for example in a fulfilment programme, you still need a local registration there. The OSS applies to the sales, and warehousing has its own rules. Check these rules before you choose a fulfilment setup.

The main points

The threshold is €10,000 in cross-border consumer sales. Above it, you charge local rates and file one quarterly OSS return with the Belastingdienst, and you avoid registering in up to 26 other EU countries. For parcels up to €150 shipped from outside the EU, you can charge the VAT at checkout under IOSS. With a BV, Article 23 and an EORI number, you handle import, stock, sales and the VAT returns from one Dutch company. You can read more about the services in corporate services in the Netherlands.

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Frequently asked questions

What is the OSS threshold for EU e-commerce? +

€10,000 per year in combined cross-border B2C sales and digital services, EU-wide. Above it, you charge each customer's local VAT rate. With the OSS, you report all of it in one quarterly return.

Does the OSS replace my Dutch VAT return? +

You file both. You report cross-border consumer sales in the quarterly OSS return. You report domestic sales and input VAT in the regular Dutch return.

What is IOSS? +

The EU import VAT scheme for parcels up to €150, for goods shipped from outside the EU to EU consumers. You charge the VAT at checkout, and customs releases the parcel faster because the VAT is already paid. You file the returns monthly.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026