Import One Stop Shop (IOSS)
The EU’s Import One Stop Shop Scheme
IOSS is an optional EU VAT scheme that allows businesses to sell to customers throughout the EU using a single VAT return. Launched alongside the One Stop Shop (OSS) in July 2021, it replaced low-value consignment relief for B2C shipments valued at EUR 150 or less.
🕐 Not sure whether IOSS or standard OSS is right for you? Take our quick 30-second quiz to find out.
Simplified VAT for Cross-Border Sales
IOSS provides a streamlined ordering experience for your customers while simplifying your VAT compliance across all EU markets.
What is an IOSS Number?
A unique identification number assigned to businesses registered for IOSS. It informs Customs that VAT has been collected at the point of sale, allowing for seamless shipment clearance.
Single VAT Registration
Instead of filing separately in each EU country, you handle everything through one registration. Charge VAT at the customer’s local rate, then file one consolidated monthly return.
Is IOSS Mandatory?
IOSS is voluntary. However, if you frequently ship orders under EUR 150 to EU consumers, registering removes customs complications and improves the delivery experience for your customers.
Do I Need an Intermediary?
If your business is based outside the EU, you are required to appoint a VAT intermediary to register and submit IOSS returns on your behalf. We act as your appointed intermediary.
Get Registered for IOSS, Fast
IOSS registration can take as little as 3 working days. Start on a Monday, and you could receive your IOSS number by Thursday.
Connect Your Store and File Automatically
Our platform connects directly to your sales channels. We retrieve transaction data from Amazon, Shopify, and WooCommerce automatically, so your monthly IOSS return is filed accurately and on time — without manual effort.
🕐 Need help getting started? Book a free call with one of our IOSS specialists today.
IOSS FAQs
What does IOSS cover?
IOSS covers B2C shipments imported into the EU valued at EUR 150 or less per consignment. Goods above this threshold require standard customs clearance and VAT payment on import.
Do I need an intermediary?
If you are based outside the EU, you are required to appoint an intermediary to register and submit IOSS returns. EU-based businesses can register directly with the tax authority in their member state.
What is intrinsic value?
Intrinsic value is the total price of goods excluding transport costs and taxes. For example: Coat EUR 100 + Hat EUR 25 = EUR 125 intrinsic value — below the EUR 150 threshold.
Is OSS more suitable for me?
OSS is designed for EU-based sellers or those storing goods within the EU. IOSS is for non-EU sellers shipping low-value goods directly to EU consumers. Take our quiz to find the right scheme for your situation.
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