Import-One-Stop-Shop –
A single registration for
all of Europe

What is the Import One-Stop Shop?

The Import One-Stop Shop (IOSS) is the electronic portal companies can use since July 1, 2021, to meet their VAT eCommerce obligations on imported goods in all EU countries.

Earlier, EU and non-EU retailers who sell online to EU consumers could import those goods directly to the consumer without paying import VAT provided that the consignment did not exceed a value of €22. This import VAT exemption ended on July 1, 2021; since then all imports will be subject to EU value added tax. Sellers and facilitating marketplaces can charge import VAT on import items up to a commodity value of €150.

Who is the IOSS for?

The IOSS is a special import scheme for the declaration and payment of value added tax and was created for companies who sell imported goods up to a value of €150 from a third country or territory to private buyers in the EU.

How do businesses use the IOSS?

Sellers and supplier marketplaces need only register for the IOSS in one single EU state.  They will be assigned a unique IOSS VAT identification number that must be indicated on all parcels sent to the EU. This number informs customs that value added tax on the item has been properly declared and helps ensure fast customs clearance.

The IOSS VAT return is filed with a tax authority in a specific EU member state. The return is used to declare the import value added tax that is due in all EU countries. Sellers only have to make a single payment for the value added tax due in the country where they have registered with the IOSS.

In addition to your tax consultant, there are various service providers who can assist you in this matter as well as companies that will provide you with a number if you do not wish to apply for one yourself. You will find references to such companies below.