{"slug":"402utils-com-v1-vat-oss-51d69a","title":"EU B2C e-commerce VAT","host":"402utils.com","method":"GET","resource":"https://402utils.com/v1/vat-oss","category":"other","description":"EU B2C e-commerce VAT: where a distance sale is taxed and how much. Applies the €10,000/year OSS threshold — at/below → seller-country VAT (domestic); above → consumer-country VAT via OSS. IOSS for imports ≤ €150. ?sellerCountry=&buyerCountry=&amount= (+ ytdCrossBorder, category). Returns scheme, ta","price_listed":0.002,"price_asked":null,"state":"effects","state_label":"Not tested: has real-world effects","checks_7d":0,"answered_7d":0,"latency_ms_median":null,"reported_calls_30d":1,"reported_payers_30d":1,"networks":["eip155:8453"],"badge":"unverified","paid_checks_7d":0,"paid_ok_7d":0,"example_input":{"method":"GET","queryParams":{"amount":100,"buyerCountry":"DE","sellerCountry":"FR","ytdCrossBorder":15000},"type":"http"},"output_schema":{"$schema":"https://json-schema.org/draft/2020-12/schema","properties":{"input":{"additionalProperties":false,"properties":{"method":{"enum":["GET"],"type":"string"},"queryParams":{"description":"Query params. sellerCountry, buyerCountry and amount required.","properties":{"amount":{"description":"Net sale amount in EUR (VAT-exclusive).","type":"number"},"buyerCountry":{"description":"Consumer's country ISO alpha-2 (must be an EU member state).","type":"string"},"category":{"description":"Optional VAT rate category to apply (default standard).","enum":["standard","reduced","super_reduced","parking"],"type":"string"},"sellerCountry":{"description":"Seller's country ISO alpha-2. Non-EU → an import (IOSS if ≤ €150).","type":"string"},"ytdCrossBorder":{"description":"Optional: your cumulative intra-EU cross-border B2C sales this year (EUR), excluding this one. Default 0. Decides the €10,000 threshold.","type":"number"}},"required":["sellerCountry","buyerCountry","amount"],"type":"object"},"type":{"const":"http","type":"string"}},"required":["type","method"],"type":"object"},"output":{"properties":{"example":{"properties":{"amount":{"type":"number"},"applicableCountry":{"description":"The member state whose VAT rate applies.","type":"string"},"buyerCountry":{"type":"string"},"category":{"type":"string"},"crossBorder":{"type":"boolean"},"disclaimer":{"type":"string"},"grossAmount":{"description":"amount + vatAmount.","type":"number"},"ossThresholdEur":{"const":10000,"type":"integer"},"rateNote":{"type":"string"},"scheme":{"enum":["domestic","OSS","IOSS"],"type":"string"},"sellerCountry":{"type":"string"},"sellerInEu":{"type":"boolean"},"source":{"format":"uri","type":"string"},"taxationPlace":{"description":"origin = seller's country; destination = consumer's country.","enum":["origin","destination"],"type":"string"},"thresholdExceeded":{"description":"True when cumulative cross-border B2C sales incl. this one exceed €10,000.","type":"boolean"},"vatAmount":{"description":"VAT due on the sale (EUR, 2dp).","type":"number"},"vatRate":{"description":"Applied VAT rate (%).","type":"number"},"vatRatesAsOf":{"format":"date","type":"string"},"vatRatesSource":{"format":"uri","type":"string"},"ytdCrossBorderEur":{"type":"number"}},"required":["scheme","taxationPlace","applicableCountry","vatRate","vatAmount","ossThresholdEur","thresholdExceeded","disclaimer"],"type":"object"},"type":{"type":"string"}},"required":["type"],"type":"object"}},"required":["input"],"type":"object"},"history":[],"description_full":"EU B2C e-commerce VAT: where a distance sale is taxed and how much. Applies the €10,000/year OSS threshold — at/below → seller-country VAT (domestic); above → consumer-country VAT via OSS. IOSS for imports ≤ €150. ?sellerCountry=&buyerCountry=&amount= (+ ytdCrossBorder, category). Returns scheme, taxationPlace, applicableCountry, vatRate, vatAmount. Calculation aid; OSS/IOSS registration and filing are the seller's responsibility.","last_updated":"2026-09-18T11:20:14.814Z","schemes":["exact"]}