Before July 1, 2021, goods under €22 entered the EU without import VAT. That loophole closed overnight. The IOSS scheme reshaped cross-border VAT compliance for every non-EU seller targeting European consumers, and with it came a sharper need to distinguish between two distinct roles often confused under the label IOSS fiscal representative : the IOSS intermediary and the fiscal representative. These two compliance obligations serve different purposes. The IOSS covers B2C con