Businesses shipping goods into or within the European Union are not obligated to get an IOSS or Union OSS registration. Any business can still register at any member state’s tax authority and handle their VAT affairs there. You can register your business on the OSS portal of any European Union member state. To do so your business needs to have an entity in the European Union. If that is not the case, you must make use of an intermediary based in the European Union to fulfil your VAT obligations.