The Import One-Stop Shop (IOSS) is a scheme for collecting VAT at the point of sale on low-value goods imported into the EU. It is aimed at sellers shipping directly to EU consumers from outside the EU.
Reviewed on 20 October 2026. Informational guide, not tax advice. Rules differ by country and change; confirm your case with an adviser.
When IOSS applies
- Goods sent from outside the EU directly to a consumer in the EU.
- Consignments with an intrinsic value up to EUR 150.
- The seller or marketplace charges VAT at checkout and declares it through the IOSS return.
IOSS vs OSS
- IOSS relates to imports of low-value consignments from outside the EU.
- OSS relates to distance sales from within the EU and certain services.
- They are separate registrations with separate returns.
Who needs an intermediary
Businesses established outside the EU generally need an EU intermediary to register for IOSS, unless their country has a mutual assistance agreement with the EU in place. Check the current position for your country before applying.
Practical notes
- Make sure the IOSS number is shown on the shipping documentation.
- Keep records of the sales covered and the VAT declared.
- If you hold stock in the EU, IOSS is not the relevant scheme: see our import VAT guide for Amazon FBA.
Related guides
- EU ecommerce VAT and OSS
- Pan-EU FBA VAT
- Amazon EU VAT compliance checklist
- VAT registration for non-EU sellers
Need help?
Data Biz is an online tax and accounting practice for ecommerce sellers. Book a free consultation and we will tell you which registrations your situation needs, in English.