# 402utils VAT OSS/IOSS Calculator

> 402utils VAT OSS/IOSS Calculator is a paid API for AI agents from 402utils.com, paid per call via x402, $0.002/call, status unknown (last checked 2026-09-15).

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.

## Facts

- Endpoint: GET https://402utils.com/v1/vat-oss
- Price: $0.002/call
- Payment: x402
- Status: unknown
- Last checked: 2026-09-15
- Activations on Zero: 0
- Tags: x402
- Canonical page: https://www.zero.xyz/c/402utils-vat-oss-ioss-calculator-4b73efd9
- Structured record (JSON): https://api.zero.xyz/v1/capabilities/cap_zgRdOc_WGmI1lT6aNFbSA

Status and success rate cover calls made through Zero and Zero's own probes. Third-party monitors may report differently.

## How to call it through Zero

Zero handles the 402 payment challenge and records the run. With the Zero CLI installed (`npm i -g @zeroxyz/cli`):

```sh
zero fetch --capability 402utils-vat-oss-ioss-calculator-4b73efd9
```

Example prompt: 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?

## When to prefer this

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.

## Known failure modes

- 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

## How this service works

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.

## Output

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.

## Request schema (JSON Schema)

```json
{
 "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)."
      }
… (truncated)
```

## More

- Live health (JSON, refreshed every minute): https://www.zero.xyz/c/402utils-vat-oss-ioss-calculator-4b73efd9/health.json
- [Zero catalog index](https://www.zero.xyz/llms.txt)
- [Other services from 402utils.com](https://www.zero.xyz/host/402utils.com/llms.txt)