Configure OSS and IOSS for direct sales
This page helps Commerce and Finance owners configure Union OSS, Non-Union OSS, and IOSS in Workspace. Workspace decides per legal entity, Commerce profile, and transaction. It does not provide a global OSS switch.
This product scope supports direct sellers only. Marketplace deemed-supplier cases are outside this contract.
Choose the applicable scheme
| Transaction | Workspace scheme |
|---|---|
| Domestic sale, such as Brazil to Brazil | No OSS. Workspace uses the domestic or local tax treatment. |
| EU legal entity sells B2C to another EU member state | Union OSS with an active registration and matching establishment. |
| Non-EU legal entity sells B2C services into the EU | Non-Union OSS with an active registration. |
| Non-EU legal entity sells imported goods up to EUR 150 B2C into the EU | IOSS with an active registration and confirmed consignment context. |
| Imported goods above EUR 150 or an incomplete consignment | No IOSS fallback. Use the regular import and tax process. |
A Brazilian company therefore has no OSS context for domestic Brazilian sales. The same company may use Non-Union OSS or IOSS for eligible EU sales. The installation country and server location do not enable a scheme.
Scope the registration
Create a registration through the protected Commerce API and assign it to a legal entity. Optionally restrict it to one Commerce profile. Record the scheme, identification country, registration identifier, validity period, status, and—when using Union OSS—the valid establishments.
Workspace encrypts the registration identifier and only returns a masked value. Only an active registration participates in new tax decisions. Workspace blocks overlapping active registrations in the same legal-entity, profile, and scheme context.
Confirm an IOSS consignment
IOSS also requires an import consignment. Record the origin country, EU destination, intrinsic value, currency, EUR comparison value, and tax point. Confirm the context only after validating these facts.
Assign the confirmed consignment to the cart with importConsignmentId. Workspace validates the tenant, Commerce profile, legal entity, registration, origin, destination, status, and tax point. The quote and order carry the validated reference as read-only context, and later repricing continues to use the consignment's confirmed tax point.
Workspace selects IOSS only when the intrinsic value does not exceed EUR 150, the registration matches the legal entity and profile, the transaction facts match the consignment, and the consignment is confirmed. Missing or ambiguous facts stop the new tax decision. Existing finalized documents and tax snapshots remain unchanged.
Assess the temporary EUR 3 customs duty separately
From 1 July 2026 until, but excluding, 1 July 2028, affected imports with an intrinsic value up to EUR 150 are subject to a temporary EUR 3 customs duty per applicable tariff item, not per unit of goods. See Article 2 of Council Regulation (EU) 2026/382 and the European Commission guidance.
Workspace does not treat this duty as an OSS selection or as part of the IOSS VAT basis. Create a separate assessment for a confirmed IOSS consignment and provide the applicable tariff item count explicitly as applicableTariffItemCount. Workspace stores the rule version, legal context, amount, and fingerprint in an immutable snapshot.
This product contract covers Article 2(a) for an IOSS VAT-exempt import. It is not a global country or OSS switch. Postal consignments under Article 2(b) and other non-IOSS imports are not silently classified into this contract; they require the applicable customs process.
The assessment does not automatically increase an invoice, change the IOSS VAT basis, submit a customs declaration, or collect import charges. Confirm the applicable tariff items and import case with your customs or tax adviser.
Prepare OSS returns
Finalizing an invoice creates immutable OSS records only from complete tax snapshot V2 data. Workspace does not upgrade incomplete historical EU_OSS snapshots.
Finance can prepare quarterly Union OSS and Non-Union OSS returns, monthly IOSS returns, nil returns, and explicit corrections. A different actor must approve a prepared return. Workspace can then create a versioned neutral German export package. SAF-OSS and direct BZSt/BOP submission are unavailable. The export package does not claim authority compatibility. Confirm external submission only after completing the authority process.
Verify the setup
The setup is reliable when domestic Brazilian sales resolve without OSS, eligible Brazil-to-EU transactions require Non-Union OSS or IOSS, missing or ambiguous registrations block the transaction, customs duty remains separate from invoices and the IOSS VAT basis, and preparation, approval, export, and external confirmation remain distinct auditable steps.
Limits
Workspace provides technical tax-decision, record, and export contracts. It does not replace tax or customs advice. Marketplace deemed-supplier cases, direct authority submission, BOP automation, customs declarations, and automatic collection of import charges are not included.