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What is the difference between IOSS and OSS? Can a company register for both?

OSS (One-Stop-Shop) is designed for companies selling goods from one EU Member State to customers in other EU countries.

IOSS (Import-One-Stop-Shop) is designed for companies who sell goods to customers in the EU from a third territory, of a value of €150 or less. For goods of a higher value, standard VAT import rules apply. Companies can be registered for both schemes.