@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix mcr: <https://registry.apicrafter.io/vocab#> .
@prefix dt: <https://registry.apicrafter.io/datatype/> .
@prefix cat: <https://registry.apicrafter.io/category/> .
@prefix country: <https://registry.apicrafter.io/country/> .
@prefix tool: <https://registry.apicrafter.io/tool/> .

dt:eu_oss_number a skos:Concept ;
    skos:inScheme <https://registry.apicrafter.io/> ;
    skos:topConceptOf <https://registry.apicrafter.io/> ;
    skos:notation "eu_oss_number" ;
    skos:prefLabel "EU VAT One Stop Shop number (OSS, IOSS)"@en ;
    skos:definition "VAT identification number issued under the EU VAT e-commerce One Stop Shop. Under the non-Union scheme, for businesses outside the EU that supply services to EU consumers, it is EU followed by nine digits. Under the import scheme (IOSS) it is IM followed by ten digits. In both forms the first three digits are the ISO 3166-1 numeric code of the member state of identification, such as 372 for Ireland, and the last digit appears to be a check digit. Intermediaries get IN numbers, which are not VAT identification numbers."@en ;
    skos:example "EU372022452" ;
    mcr:status "draft" ;
    mcr:isPII false ;
    mcr:classification "identifier" ;
    mcr:regexp "^(?:EU(?:040|056|100|191|196|203|208|233|246|250|276|300|348|372|380|428|440|442|470|528|616|620|642|703|705|724|752|900)\\d{6}|IM(?:040|056|100|191|196|203|208|233|246|250|276|300|348|372|380|428|440|442|470|528|616|620|642|703|705|724|752|900)\\d{7})$" ;
    dcterms:spatial country:EU ;
    rdfs:seeAlso <https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en> ;
    rdfs:seeAlso <https://arthurdejong.org/python-stdnum/doc/2.2/stdnum.eu.oss.html> .