VAT
OSS and IOSS for a Dutch webshop
OSS and IOSS are different schemes. OSS is for VAT on sales to consumers in other EU countries when the goods are already in the EU. IOSS is for imports from outside the EU in consignments up to €150.
Updated 14 October 20263 min read
When OSS applies
If you sell from the Netherlands to consumers in other EU countries and the goods are already in the EU, a combined threshold of €10,000 a calendar year applies to those cross-border B2C sales. Below it, you may charge Dutch VAT. Above it, VAT of the customer’s country is due. The Union scheme (OSS) lets you file one quarterly return in the Netherlands instead of registering in each country.
When OSS is not enough
- You hold stock in another EU country, for example in a fulfilment centre. Sales from that stock usually need a local VAT registration.
- You move your own goods to that country. That is not an OSS supply.
- You sell to businesses in the EU. That is an intra-Community supply with a valid VAT number, not OSS.
What IOSS covers
IOSS is the import scheme for consignments from outside the EU with an intrinsic value of at most €150, excluding excise goods. VAT is charged at checkout and the return is monthly. A consignment above €150 follows ordinary import. On imports a marketplace is often the deemed supplier for VAT. Then the platform pays it, and you do not book the same VAT again.
OSS is the work on the return, not the VAT amount itself. We reserve the VAT separately, so the return does not have to come out of cash you have already spent. The from-price has no separate OSS surcharge. The intake checks whether the engagement fits.
This is a general description of the schemes as they stand in October 2026, not advice for your flow of goods. Have a real chain checked before you register for a scheme.
Questions on this topic
Do I have to register for OSS below €10,000?
No. Below the threshold you may keep charging Dutch VAT on those EU consumer sales. You may join voluntarily. Above €10,000 in a calendar year, VAT of the customer’s country is the rule.
Does OSS cover stock in a foreign fulfilment centre?
No. Stock in another EU country sits outside OSS. It usually needs a VAT number in that country.
This is a general explanation, not advice for your situation. DT Admin’s fees are indications excluding VAT.