What are the intra-EU OSS special scheme value thresholds? 15 October 2025 10:10 Updated Intra-EU cross-border VAT special scheme OSS covers all values, physical and digital goods There are no value thresholds for OSS shipments. Related to OSS EAS OSS OSS threshold Threshold Related articles How to register for OSS? Who can register for the EU VAT special scheme OSS? How are the intra-EU VAT special scheme OSS reporting and payment done?