{
  "x402Version": 2,
  "id": 5899,
  "slug": "5899",
  "resource": "https://402utils.com/v1/vat-oss",
  "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, taxationPlace, applicableCountry, vatRate, vatAmount. Calculation aid; OSS/IOSS registration and filing are the seller's responsibility.",
  "type": "http",
  "accepts": [
    {
      "scheme": "exact",
      "network": "eip155:8453",
      "payTo": "0xc55A2D530b53CBaD1001e4AfD4720B7E71f9C291",
      "asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
      "amount": "2000",
      "maxTimeoutSeconds": 60
    }
  ],
  "outputSchema": {
    "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"
      }
    }
  },
  "tags": [
    "bazaar"
  ],
  "sourceHost": "402utils.com",
  "lastUpdated": "2026-09-18T11:20:14.814Z",
  "quality": {
    "calls30d": 1,
    "uniquePayers30d": 1,
    "lastCalledAt": "2026-09-18T11:20:14.65Z"
  },
  "liveness": {},
  "verified": false,
  "featured": false,
  "provider": {
    "host": "402utils.com",
    "manifest_name": "402utils.com",
    "source": "cdp-mirror",
    "source_manifest_url": "https://api.cdp.coinbase.com/platform/v2/x402/discovery/resources",
    "submitted_at": "2026-09-18T22:00:31.484Z"
  }
}