Which EU VAT scheme do I need to sell goods to consumers in the EU?

Say where you are established, how much you sell to consumers in other EU countries, whether you ship low-value parcels from outside the EU, where your stock is and whether you sell through a marketplace. We run your answers through the rules the European Commission and the Directive text state, and show which of the Union One Stop Shop, the Import One Stop Shop (IOSS) and national registration apply, which are optional and which depend on conditions, with the official wording.

We cover goods sold to consumers in 27 EU countries: 11 decision rules, 3 schemes, and each country's standard VAT rate, OSS portal and registration page. 16% of the facts we looked for are not stated yet. We never say that no registration is needed: a result names what the rules we read say and lists what we do not cover (services, sales to businesses, imports above €150, each country's own special regimes).

Check my situation

The schemes

Union scheme (One Stop Shop) — Covers distance sales of goods within the EU carried out by suppliers or deemed suppliers and domestic sales of goods by deemed suppliers (the same scheme also covers cross-border services, out of scope here).
Import One Stop Shop (IOSS) / import scheme — Simplifies declaration and payment of VAT for distance sales of low value goods not exceeding EUR 150 imported from third territories or third countries.
Ordinary VAT registration in a Member State — Without the OSS schemes, a supplier would be required to register in each Member State in which it supplies goods or services to its customers.

Selling to a specific country

Rates, portals and registration pages for all countries

Sources last re-read on 2026-10-06.