✔️ B2C distance sales within the EU without local stock

🔹 If your business sells products from one EU country to customers in other EU countries without storing goods in multiple countries, OSS is sufficient.

🔹 Example: You are based in France and sell in Germany, Spain, and Italy. You can declare VAT for these sales through a single OSS registration in France.

✔️ IOSS for low-value imports

🔹 If you sell products from outside the EU to European customers and each order is below €150, you can use IOSS to collect VAT at the point of sale.

🔹 Example: A company based in China sells gadgets for €50 to French customers. With IOSS, it pays VAT through a single declaration in an EU country.