{"uid":"cap_zgRdOc_WGmI1lT6aNFbSA","slug":"402utils-vat-oss-ioss-calculator-4b73efd9","name":"402utils VAT OSS/IOSS Calculator","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.","url":"https://402utils.com/v1/vat-oss","method":"GET","headers":{},"bodySchema":{"type":"object","$schema":"https://json-schema.org/draft/2020-12/schema","required":["input"],"properties":{"input":{"type":"object","required":["type","method"],"properties":{"type":{"type":"string","const":"http"},"method":{"enum":["GET"],"type":"string"},"queryParams":{"type":"object","required":["sellerCountry","buyerCountry","amount"],"properties":{"amount":{"type":"number","description":"Net sale amount in EUR (VAT-exclusive)."},"category":{"enum":["standard","reduced","super_reduced","parking"],"type":"string","description":"Optional VAT rate category to apply (default standard)."},"buyerCountry":{"type":"string","description":"Consumer's country ISO alpha-2 (must be an EU member state)."},"sellerCountry":{"type":"string","description":"Seller's country ISO alpha-2. Non-EU → an import (IOSS if ≤ €150)."},"ytdCrossBorder":{"type":"number","description":"Optional: your cumulative intra-EU cross-border B2C sales this year (EUR), excluding this one. Default 0. Decides the €10,000 threshold."}},"description":"Query params. sellerCountry, buyerCountry and amount required."}},"additionalProperties":false},"output":{"type":"object","required":["type"],"properties":{"type":{"type":"string"},"example":{"type":"object","required":["scheme","taxationPlace","applicableCountry","vatRate","vatAmount","ossThresholdEur","thresholdExceeded","disclaimer"],"properties":{"amount":{"type":"number"},"scheme":{"enum":["domestic","OSS","IOSS"],"type":"string"},"source":{"type":"string","format":"uri"},"vatRate":{"type":"number","description":"Applied VAT rate (%)."},"category":{"type":"string"},"rateNote":{"type":"string"},"vatAmount":{"type":"number","description":"VAT due on the sale (EUR, 2dp)."},"disclaimer":{"type":"string"},"sellerInEu":{"type":"boolean"},"crossBorder":{"type":"boolean"},"grossAmount":{"type":"number","description":"amount + vatAmount."},"buyerCountry":{"type":"string"},"vatRatesAsOf":{"type":"string","format":"date"},"sellerCountry":{"type":"string"},"taxationPlace":{"enum":["origin","destination"],"type":"string","description":"origin = seller's country; destination = consumer's country."},"vatRatesSource":{"type":"string","format":"uri"},"ossThresholdEur":{"type":"integer","const":10000},"applicableCountry":{"type":"string","description":"The member state whose VAT rate applies."},"thresholdExceeded":{"type":"boolean","description":"True when cumulative cross-border B2C sales incl. this one exceed €10,000."},"ytdCrossBorderEur":{"type":"number"}}}}}}},"responseSchema":null,"example":null,"exampleRequest":null,"tags":["x402"],"displayCostAmount":"0.002","displayCostAsset":"USDC","priceDynamic":false,"priceHint":null,"priceStatus":"priced","priceSource":"probe","requiresHandshake":false,"reviewCount":0,"rating":{"score":"0.00","successRate":"0.00","reviews":0,"stars":null,"state":"unrated"},"availabilityStatus":"unknown","priceObserved":null,"sessionDeposit":null,"pricing":{"kind":"static","summary":"$0.002/call","primary":{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.002","per":"call","confidence":"exact"},"accepted":[{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.002","per":"call","confidence":"exact"}]},"paymentMethods":[{"uid":"pm_xPjIzsEa1hrnugcB5p1Du","protocol":"x402","methodType":"crypto","chain":"base","mode":"charge","costAmount":"0.002","costPer":"request","priority":0,"asset":"0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913","unit":"request","depositMicros":null,"planRef":null}],"brandName":null,"brandSlug":null,"brandBaseUrl":null,"brandDocsUrl":null,"whatItDoes":"Calculates EU B2C e-commerce VAT obligations — determining whether domestic, OSS, or IOSS rules apply and the exact VAT amount due — based on seller country, buyer country, sale amount, and year-to-date cross-border sales.","exampleAgentPrompt":"I'm a UK-based seller and I've had €9,500 in intra-EU cross-border B2C sales so far this year — what VAT scheme and rate applies to my next sale of €300 net to a customer in Italy, using the standard VAT category?","exampleUseCases":null,"resultDescription":"Returns a JSON object with: the applicable VAT scheme (domestic, OSS, or IOSS), where the sale is taxed (taxationPlace and applicableCountry), the VAT rate percentage, the VAT amount in EUR to 2 decimal places, the gross amount, whether the €10,000 OSS threshold has been exceeded, and a disclaimer noting that OSS/IOSS registration and filing remain the seller's responsibility.","failureModes":["Missing required parameters (sellerCountry, buyerCountry, amount) → validation error","Non-EU buyerCountry provided → may not apply OSS/IOSS rules correctly","Invalid ISO alpha-2 country code → error or unexpected result","Amount exceeds IOSS limit (€150) for non-EU seller but IOSS still flagged → check rateNote","ytdCrossBorder not provided defaults to 0, which may give incorrect threshold determination for sellers with existing sales","VAT rate data may be stale — vatRatesAsOf field indicates data freshness"],"whenToPreferThis":"Use this endpoint when you need to determine EU B2C e-commerce VAT obligations dynamically at point of sale, especially when operating near or across the €10,000 OSS threshold. Ideal for checkout flows, invoice generation, or compliance checks where seller country, buyer country, and cumulative cross-border sales are known. Prefer this over generic tax APIs when you specifically need OSS/IOSS scheme classification with EU distance-selling threshold logic applied automatically.","instructions":null,"reviewSummary":null,"reviewSummaryHighlights":null,"reviewSummaryConcerns":null,"reviewSummaryGeneratedAt":null,"activationCount":0,"lastUsedAt":null,"lastSuccessfullyRanAt":null,"lastHealthCheckAt":"2026-09-15T06:45:32.629Z","isFirstParty":false}