IOSS (Import One Stop Shop)

IOSS (Import One Stop Shop)

IOSS (Import One Stop Shop)

IOSS is for non-EU sellers. It allows sellers from outside the EU to submit all of their sales that do not exceed €150 to EU countries in one monthly tax return to one country in which they are registered in, rather than filing an individual returns to each individual EU country. The EU tax authorities will then distribute the VAT. This is not subject to excise duties (alcohol or tobacco products).

This will make importation of goods from outside the EU much faster since products imported to the EU with a valid IOSS number will pass through customs automatically allowing faster and cheaper deliveries for sellers.


Sellers registered in the IOSS need to apply VAT when selling goods destined for a buyer in an EU Member State. The VAT rate is the one applicable in the EU Member State where the goods are to be delivered. Information on the VAT rates in the EU is available on both the European Commission website.


If businesses are not based in the EU, they will normally need to appoint an EU-established intermediary to fulfil their VAT obligations under IOSS. Consortia can provide this service. To register for IOSS click on the link here.


Provide the information required for customs clearance in the EU, including the IOSS VAT identification number to the person declaring the goods at the EU border.

Show/display the amount of VAT to be paid by the buyer in the EU, at the latest when the ordering process is finalised.

Ensure the collection of VAT from the buyer on the supply of all eligible goods with final destination in an EU Member State.

Make sure that eligible goods are shipped in consignments not exceeding the EUR 150 threshold.

To the extent possible, show on the invoice the price paid by the buyer in EUR.

Submit an electronic monthly VAT return via the IOSS portal of the Member State where you are identified for IOSS.

Make a monthly payment of the VAT declared in the VAT return to the Member State where you are identified for IOSS.

Keep records of all eligible IOSS sales and/or sales facilitated over 10 years.

When making a sale on a marketplace, use the IOSS ID of the marketplace not yours.

HS code needs to be on all shipments.