Import One Stop Shop (IOSS)
IOSS simplifies VAT for B2C shipments from outside the EU valued at EUR 150 or less. Register once, collect VAT at checkout, and file a single monthly return.
The EU’s Import One Stop Shop scheme
IOSS is an optional EU VAT scheme for selling to consumers across the EU with one VAT return. Launched with OSS in July 2021, it replaced low-value consignment relief for B2C shipments up to EUR 150.
Not sure IOSS vs OSS? Take our short quiz to see which scheme fits your model.
Simplified VAT for cross-border sales
IOSS helps checkout feel local for EU buyers while you report VAT through one monthly return.
What is an IOSS number?
A unique ID showing customs that VAT was collected at sale, so low-value parcels can clear smoothly.
Single VAT registration
Charge VAT at the buyer’s country rate, then file one consolidated monthly IOSS return instead of registering everywhere.
Is IOSS mandatory?
No — but if you often ship under EUR 150 to EU consumers, registering usually improves delivery experience and customs flow.
Do I need an intermediary?
Non-EU businesses must appoint an intermediary to register and file IOSS. We can act as your appointed intermediary.
Do you need IOSS?
IOSS applies when all of the following are true for your shipments.
Note: if you sell exclusively through marketplaces like Amazon or eBay, the marketplace collects the VAT and you don't need your own IOSS registration.
Get registered for IOSS, fast
Registration can take as little as three working days. Start on a Monday and you could have your IOSS number by Thursday.
IOSS registration from £150 one-off · monthly IOSS filing from £85/mo — prices exclude VAT, based on a 12-month contract.
How does an EORI number help with IOSS?
An EORI number supports smoother customs identification alongside your trade flows. Learn more about EORI registration and how it fits your import setup.
Connect your store and file automatically
VAT Support Portal links to Amazon, Shopify, and WooCommerce so monthly IOSS data is gathered with less manual work.
Need a walkthrough? Book a free call with an IOSS specialist.
IOSS FAQs
What does IOSS cover?
B2C imports into the EU valued at EUR 150 or less per consignment. Above that, standard import VAT rules apply.
Do I need an intermediary?
If you are outside the EU, yes — an intermediary registers and files IOSS with joint liability. EU businesses can often register directly.
What is intrinsic value?
The goods’ price excluding shipping and taxes — e.g. coat EUR 100 + hat EUR 25 = EUR 125.
OSS or IOSS?
OSS often suits EU-based sellers or stock held in the EU; IOSS fits non-EU sellers shipping low-value goods direct to consumers.
Explore related resources
欧洲及英国增值税专家一对一沟通
