E-COMMERCE RESOURCES

Import One Stop Shop (IOSS)


IOSS is one of three VAT One Stop Shop regimes operated in the EU.  The others are:
     - the non-union OSS for B2C services supplied  from outside the EU to EU consumers
     - the union OSS for B2C supplies of goods and services within the EU

IOSS applies to B2C goods imported into the EU with a consignment value of €150 or less (excluding shipping and other additional charges if listed separately).  Unlike the Other OSS options IOSS requires an EU intermediary to be appointed (Need help with this? Click the book a meeting button below) 

Click this link to go to the official EU site to read more about One Stop Shop VAT

The benefits of IOSS:

  • Centralised VAT reporting for all 27 EU countries
  • Transparent pricing for customers (no customs surprises)
  • Faster customs clearance through an import 'Green Lane'

Steps to use IOSS:

  • Get registered
  • Calculate VAT at checkout                                                 
  • File returns

When an EU intermediary registers your business you will receive an IOSS number.  Your IOSS number should be kept private as it will be linked to the VAT due to any import using the number.  Only include it in the electronic import declarations your carrier makes.  Do not print it on delivery labels.

Fill out the form to download the PDF copy of

EU VAT Rates (Nov 2025)

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