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In 2021, along with the One Stop Shop (OSS), the EU introduced the Import One Stop Shop (IOSS) scheme. This allows both EU and non-EU businesses to report the value due on eligible B2C distance sales of imported goods to EU consumers in a single monthly return and VAT payment.
IOSS is an optional EU VAT scheme that allows businesses to sell to customers all over the EU on a single VAT return. It was introduced alongside One Stop Shop (OSS) in July 2021 to replace low value consignment relief.
You can register for IOSS if:
We’ll need to know all about your business: where you’re based, what you sell and where your customers are.
As with all things financial, there’s some paperwork to do. Anti-money laundering checks, company details – that sort of thing which can all be done in under 30 mins.
We’ll send an application on your behalf to the Irish tax authority. They’ll process your application, and we’ll let you know when everything’s sorted.
Still have some questions?
Think that IOSS might be the right for your business but got some questions? Maybe you’d just like some guidance through the sign-up process?
Talk to us by booking a call:
Ready to sign up?
Ready to get registered for IOSS? Get the registration started now with our IOSS Express service, and have your IOSS number in as little as three working days:
To get an IOSS number, you’ll need to register for the scheme. When you’re registered, you’ll be given an IOSS number unique to your business. Registering is simple and we can get the process started with a few details.
If your company is based outside the EU, you can instead use Non-Union OSS to report your sales of digital goods and services.
An IOSS number is an identification number assigned to business registered for Import One Stop Shop. Your IOSS number tells Customs that you’ve already collected VAT on the sale. Customs will clear the shipment without requiring your customers to do anything.
Rather than registering and filing a VAT return in every EU country where you have customers, you register for IOSS. When you make a sale to an EU customer, you collect VAT on the sale at the rate local to them. You file one return and make one payment to the tax authority where you registered for IOSS.
IOSS is a voluntary scheme, meaning it’s your choice whether you register. If you regularly ship orders worth under EUR150 to the EU, we recommend you do. Businesses registered for IOSS provide a smoother delivery experience for their customers whilst keeping their vat compliance simple
Go from filing returns to just approving them, in only a few clicks. Connect your stores to Tribexa, our compliance platform, and we’ll handle your returns for you. Our API can automatically pull your sales data from your Amazon, Shopify and WooCommerce stores, so you don’t need to do anything to get your returns sorted.
IOSS only covers B2C shipments imported into the EU with an intrinsic value under EUR150.
If you’re registered for IOSS and have an order with an intrinsic value of over EUR150, you can still ship the order to the EU. You’ll just have to use an alternative method for handling the VAT, such as Delivery Duty Paid (DDP). Find out more about DDP and Delivered at Place in our IOSS guide.
The intrinsic value of a shipment is the total price of the goods to the customer. Intrinsic value doesn’t include transport or insurance costs, unless you included them in the price you charged your customer. Taxes also don’t count towards the total value.
Let’s say it’s starting to get cold in France. You get an order from a chilly Parisian for a coat and a hat. They pay you EUR100 for the coat, and EUR25 for the hat. You don’t include shipping in the cost your products, so the intrinsic value of the shipment is EUR125.
IOSS has some rules you need to follow once you’re registered:
Showing your customers the right VAT rate for them can get complicated. What’s standard rate in one country can be reduced in another. Plus some EU countries have more than one reduced rate. Download our EU and UK VAT Rates PDF and get all the rates for all 27 EU states (and we’ll update you if anything changes). If you’re not sure what rate you should be applying, you can always ask our VAT experts. They’ll do all the research for you.
If your business is based in the EU, you don’t need an intermediary to register for IOSS (but you can if you want). You will need an intermediary to register for IOSS if your business is based outside the EU.
An IOSS intermediary is a representative responsible for registering your business and submitting your returns on your behalf. Intermediaries are also jointly liable for your IOSS VAT payments. SimplyVAT is an IOSS intermediary in the Republic of Ireland.
Whilst IOSS makes EU VAT simpler, it’s still a tax scheme and can be a bit confusing. We’ve explained everything IOSS in our tax-language free guide.
We can get you registered in three working days. If you start the process with us on a Monday, we can have your registration for you by Thursday.
You can’t report orders with an intrinsic value of over EUR 150 on your IOSS return. For orders over EUR 150 you’ll have to use regular customs procedures and choose an alternative, like Delivered at Place or Delivery Duty Paid.
You can’t backdate your IOSS return, so make sure that you’re keeping the records of your pre-IOSS sales separate. If you’re shipping orders Delivery Duty Paid, you’ll need to report those sales on your regular VAT returns.
There’s no limit to the number of sales you make under IOSS, as long as they’re below the €150 threshold.
The EU countries are:
Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
Register for IOSS with SimplyVAT
Simply fill out the form in as much detail as possible and our experts will be in touch shortly to discuss your business operations and next steps.
EU VAT Ecommerce Guide
A perfect place to start if you’re thinking of expanding into (or across) the EU.
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