What’s the difference between a VAT registration, IOSS, OSS and Non-Union OSS?

	Who Can Register	What It Covers
VAT Registration	Anyone	Storing goods for sale, sales in and importing goods into a single country
IOSS	Anyone	Goods sold to EU consumers, imported in shipments with an intrinsic value of €150 or less
OSS	EU Businesses	The sale of goods and services to consumers in other EU countries
OSS	Non-EU Businesses	The sale of goods stored in the EU to consumers in other EU countries
Non-Union OSS	Non-EU Businesses	Electronically supplied, telecommunication and broadcasting services sold to EU consumers

VAT registrations, IOSS, OSS and Non-Union OSS all let you collect and remit VAT in the EU, but they cover different transactions.