EU B2C e-commerce VAT

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.

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Endpoint

GET https://402utils.com/v1/vat-oss

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Example input (from the provider)

{
  "method": "GET",
  "queryParams": {
    "amount": 100,
    "buyerCountry": "DE",
    "sellerCountry": "FR",
    "ytdCrossBorder": 15000
  },
  "type": "http"
}

Promised output schema (from the provider)

{
  "$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 \u2192 an import (IOSS if \u2264 \u20ac150).",
              "type": "string"
            },
            "ytdCrossBorder": {
              "description": "Optional: your cumulative intra-EU cross-border B2C sales this year (EUR), excluding this one. Default 0. Decides the \u20ac10,000 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 \u20ac10,000.",
              "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"
}

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