EU VAT, OSS and IOSS compliance for cross-border sellers.
We support foreign and Greek companies with VAT registration analysis, OSS/IOSS compliance, EU distance sales monitoring, marketplace transactions, VAT reporting and practical tax coordination for cross-border B2C activity in Greece and the European Union.
International VAT compliance is not only about registration. It is about choosing the correct reporting route.
Cross-border B2C activity in the EU may require OSS registration, IOSS use, local VAT registration, marketplace treatment review, VAT rate mapping, order data reconciliation and periodic reporting. The correct answer depends on where the seller is established, where goods are located, how goods are delivered, who the customer is and whether a platform is involved.
EU distance sales
For e-commerce businesses selling goods to private consumers in different EU Member States, VAT must be reviewed based on the destination country, thresholds, storage location and platform flow.
OSS / IOSS schemes
OSS and IOSS can simplify VAT reporting, but they do not remove the need for correct classification, correct VAT rates, clean transaction data and proper reconciliation.
Greek VAT coordination
Where Greece is the Member State of identification, establishment, stock location or customer destination, Greek VAT and AADE procedures must be integrated into the compliance process.
Which VAT route applies to your business?
Before filing or registering, the first step is to identify the correct VAT route. A business may need OSS, IOSS, local VAT registration, a marketplace review or a combination of these depending on the actual transaction model.
Union OSS
Usually relevant for EU-established businesses making qualifying B2C intra-EU distance sales of goods or certain cross-border B2C services.
- EU seller to EU consumers
- Distance sales of goods
- Selected B2C service cases
Non-Union OSS
Relevant for non-EU established businesses providing qualifying B2C services to EU consumers where the OSS route is available.
- Non-EU service providers
- EU private customers
- Cross-border service VAT review
IOSS
Relevant for qualifying distance sales of imported goods to EU consumers where the intrinsic value of the consignment does not exceed the applicable IOSS limit.
- Imports from outside the EU
- Low-value goods
- E-commerce import VAT planning
Local VAT registrations
OSS is not always enough. Local VAT registration may still be required where stock is held in a country, imports are made, goods exceed the IOSS route or local taxable activity exists.
Marketplace transactions
Online platforms and marketplaces may affect who is treated as the supplier for VAT purposes. The platform flow must be checked before deciding who reports the VAT.
B2B vs B2C review
VAT treatment changes significantly depending on whether the customer is a taxable business or a private consumer. Customer status and VAT number validation are part of the review.
Who usually needs International VAT & OSS support?
This service is designed for businesses that sell cross-border, use platforms, ship goods to EU consumers, provide digital or other B2C services, or operate through EU warehouses.
Typical business cases
- Greek company selling goods online to EU consumers.
- Foreign company selling to Greek or EU private customers.
- Amazon or marketplace seller using EU warehouses.
- Non-EU seller importing goods into the EU.
- Digital or service provider with B2C EU customers.
Common questions
- Do we need OSS or local VAT registration?
- Which country’s VAT rate applies?
- Can we use IOSS for imported goods?
- Does the marketplace report VAT instead of us?
- How do we reconcile platform data with VAT returns?
From transaction mapping to VAT reporting.
We follow a structured process so that the VAT treatment reflects the real commercial flow and not only the legal form of the business.
Business model review
We review seller location, customer countries, goods movement, service type, platforms, warehouses, import flows and invoicing model.
VAT route classification
We determine whether the business should use OSS, IOSS, Greek VAT registration, local VAT registrations abroad or a combined compliance route.
Registration and setup support
Where required, we support the registration process, prepare the tax information, coordinate AADE requirements and define reporting responsibilities.
Data and VAT rate mapping
We define the required order data, customer country, VAT rate, taxable value, refunds, returns, platform fees and reconciliation method.
Ongoing compliance
We assist with periodic VAT reporting, OSS/IOSS data review, Greek VAT coordination, accounting entries and monitoring of changes in the transaction model.
Where international VAT mistakes usually appear.
Most problems do not arise because the business did not sell. They arise because the sales data, logistics flow and VAT reporting route were not aligned from the beginning.
Stock held in another EU country
Holding stock in another Member State may trigger local VAT obligations even if the business is also using OSS for distance sales.
Wrong marketplace treatment
Marketplace flows must be reviewed carefully, because the platform may be treated as responsible for VAT in some cases but not in others.
Incorrect VAT rates
EU VAT rates differ by country and product category. The wrong rate can create underpayment, pricing distortion and reconciliation issues.
Returns, refunds and cancellations
Credit notes, refunds and order cancellations must be linked with the original VAT treatment and reported consistently.
B2B sales mixed with B2C sales
B2B and B2C transactions may follow different VAT rules. Customer type and VAT number validation should be part of the reporting process.
Poor platform exports
Platform reports are not always ready for tax filing. They usually need cleaning, classification, exchange rate review and reconciliation.
Clean VAT reporting starts with clean transaction data.
For OSS/IOSS and international VAT compliance, the accounting file must be supported by complete commercial data. We usually request the following information before preparing a VAT position review.
What we can handle for International VAT & OSS Compliance.
We provide advisory and recurring compliance support for businesses selling cross-border in the EU, with practical coordination between tax treatment, platform data and accounting records.
International VAT & OSS Compliance — common questions.
What is OSS in EU VAT?
What is IOSS?
Does OSS replace local VAT registration in every case?
When should a Greek company consider OSS?
Can a non-EU company use OSS or IOSS?
Do marketplaces like Amazon change the VAT treatment?
What information do you need for an initial VAT review?
Connect your VAT route with the correct Greek compliance setup.
Need to clarify your EU VAT position?
Send us your transaction flow, platform reports and customer countries. We will review whether OSS, IOSS, Greek VAT registration or local VAT registrations abroad should be considered.