GlossaryCustoms and trade
IOSS (Import One-Stop Shop)
The EU scheme that lets sellers collect VAT at checkout on low-value imports and file it in one monthly return.
The Import One-Stop Shop (IOSS) is a European Union scheme introduced in July 2021. It lets sellers and marketplaces charge EU VAT at the point of sale on goods shipped from outside the EU in consignments valued up to 150 euros, then report and pay it through a single monthly return.
The seller's IOSS number is passed to the carrier with the shipment data, so the parcel clears without the customer paying VAT again at delivery. Without IOSS, VAT is collected from the recipient at import, often with a handling fee.
Non-EU sellers usually need an EU-based intermediary to register for IOSS.
Learn more in our Cross-border shipping articles.
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