EU B2C e-commerce VAT: where a distance sale is taxed and how much
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.
2000 (raw units)
price
1
calls / 30d
1
unique payers
2026-09-18
updated
Provider
402utils.com · discovered, not yet claimed by its owner
Payment (x402 accepts[])
[
{
"scheme": "exact",
"network": "eip155:8453",
"payTo": "0xc55A2D530b53CBaD1001e4AfD4720B7E71f9C291",
"asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
"amount": "2000",
"maxTimeoutSeconds": 60
}
]Output schema
{
"bazaar": {
"info": {
"input": {
"method": "GET",
"queryParams": {
"amount": 100,
"buyerCountry": "DE",
"sellerCountry": "FR",
"ytdCrossBorder": 15000
},
"type": "http"
},
"output": {
"example": {
"amount": 100,
"applicableCountry": "DE",
"buyerCountry": "DE",
"category": "standard",
"crossBorder": true,
"disclaimer": "Calculation aid; OSS/IOSS registration and filing are the seller's responsibility. Assumes a B2C distance sale (goods or TBE services) and standard treatment; special regimes, exemptions and the seller's own OSS opt-in are not modelled.",
"grossAmount": 119,
"ossThresholdEur": 10000,
"scheme": "OSS",
"sellerCountry": "FR",
"sellerInEu": true,
"source": "https://vat-one-stop-shop.ec.europa.eu/index_en",
"taxationPlace": "destination",
"thresholdExceeded": true,
"vatAmount": 19,
"vatRate": 19,
"vatRatesAsOf": "2026-05-19",
"vatRatesSource": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm",
"ytdCrossBorderEur": 15000
},
"type": "json"
}
},
"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"
}
}
}Use it
curl
curl "https://402utils.com/v1/vat-oss" # -> 402 Payment Required, accepts[] lists how to pay # retry with a PAYMENT-SIGNATURE (or PAYMENT header) once paid
JavaScript
const res = await fetch("https://402utils.com/v1/vat-oss");
if (res.status === 402) {
const { accepts } = await res.json();
// pay one of accepts[] via an x402 client, then retry with the payment header
}Python
import httpx
res = httpx.get("https://402utils.com/v1/vat-oss")
if res.status_code == 402:
accepts = res.json()["accepts"]
# pay one of accepts[] via an x402 client, then retry with the payment headerMachine-readable
Everything on this page is also available as clean JSON at /resources/5899.json, and this resource appears in /discovery/resources and /discovery/search.