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EU IOSS VAT Registration
The EU’s Import One-Stop Shop (IOSS) scheme simplifies your VAT obligations.
Make your selling easier
Import One Stop Shop
In addition to the One Stop Shop (OSS) scheme, the EU has also launched Import One Stop Shop (IOSS). Businesses in the EU and outside of the EU can report the value due on eligible B2C sales of imported goods to EU consumers via a monthly VAT return.
Start Your RegistrationImport One Stop Shop
The IOSS is an online portal that works in tandem with the new One Stop Shop and allows businesses to report distance sales of imported goods worth less than €150.
Since the low value consignment relief of €22 was abolished on 1 July 2021, this scheme was created as an optional simplification for ecommerce businesses to remit the VAT due on their online sales of imported low value goods.
IOSS Registration
As long as the right requirements and reporting obligations are met, anyone can register for IOSS, including online sellers and marketplaces.
A single monthly payment and IOSS return will be due for the sum of the supplies covered by the scheme.
IOSS Transactions
Distance sales of imported goods in consignments with a value up to EUR150 are eligible for the new IOSS scheme.
If the intrinsic value of the goods ordered by an EU consumer exceeds EUR150, this consignment will no longer be eligible for IOSS and instead, VAT will be due at importation.
When goods are purchased by an EU customer, the intrinsic value should be the price of the goods themselves.
Transport and insurance costs are not included in this value unless they are included in the price of the goods rather than displayed separately. Additional charges and taxes are also not included.
IOSS Obligations
Understand your reporting obligations, how shipping works under IOSS, and when an intermediary may be required.
Once you are registered with the IOSS scheme, you must use it for all eligible supplies.
When your business accepts payment from EU customers, VAT is due. If your customers are based in another EU country, and that is where the goods are delivered, you should apply the local VAT rate.
Monthly IOSS returns and VAT payments will be due to remit the VAT collected from EU consumers at the point of sale.
Businesses using IOSS will be able to ship the goods VAT-exempt to the EU after charging the VAT at the checkout.
Seller’s IOSS identification number must be securely communicated to the person in charge of declaring the goods at the EU border.
As the seller already collected VAT at the point of sale, no VAT will be due upon importation as the parcel will have already been customs-cleared.
A non-EU business is normally required to use an IOSS intermediary under the new rules.
IOSS intermediaries are a new type of representative. They register your business for IOSS, submit your IOSS returns on your behalf, as well as keep track of your IOSS VAT payments.
IOSS intermediaries are optional for EU-based businesses.
IOSS Registration
We will contact you shortly to discuss your business operations and next steps after you fill out the form in as much detail as possible.
