If you sell online to consumers in more than one EU country, ecommerce VAT is not optional: the question is not whether EU VAT applies to you, but which reporting route you use. Choosing the wrong one (or none at all) leads to parcels held at customs, unexpected charges collected from your customers at the door, and VAT registrations in countries you never planned to deal with. The OSS system and the IOSS scheme exist to prevent exactly that, and understanding them is now a core part of running a cross-border shipping operation. They also shape how your customs data must flow through your carrier and marketplace integrations, because the IOSS number, the declared value and the HS code all travel with the parcel.
This guide covers what is OSS and what is IOSS, the difference between OSS and IOSS, who needs an IOSS number, how IOSS registration works, and the EU e-commerce VAT news every seller should know in 2026, including the new €3 duty and the ViDA reforms planned for 2027 and 2028.
The One-Stop Shop (OSS), also called the one stop shop VAT scheme, is an EU VAT reporting system introduced on 1 July 2021 as part of the EU e-commerce VAT package. Before OSS, each EU country had its own distance selling threshold, and a growing online store could cross several of them in a year, triggering a separate VAT registration in each one. The OSS system replaced that patchwork with a single online portal: you register in one EU country, charge your customers the VAT rate of their own country, and declare all of those sales in one quarterly return. The tax authority where you are registered then distributes the VAT to the other member states. For merchants shipping from a single warehouse to customers across Europe, this is what makes selling into many countries workable from a tax point of view, while no-code shipping rules that assign carriers handle the operational side.
What is O.S.S., stripped of legal language? It is a filing shortcut, not a tax exemption. You still owe VAT at the rate of each customer's country; OSS only changes where and how you report and pay it. That distinction matters because many sellers searching "what is an OSS" assume it lowers their tax bill. It does not. It lowers the administrative burden of paying the correct amount.
The OSS contains two separate schemes, and the right one depends on where your business is established and what you sell:
Union OSS: for businesses established in the EU making intra-EU distance sales of goods and B2C services, and for electronic interfaces (marketplaces) acting as deemed suppliers. Non-EU businesses that hold stock inside the EU and ship it to consumers in other EU countries also report those sales through Union OSS.
Non-Union OSS: for businesses established outside the EU that supply B2C services taking place in the EU. It does not cover goods.
According to the European Commission's OSS guidelines, the IOSS is then the third scheme in the same family, dedicated to imports.
OSS is linked to a single EU-wide threshold of €10,000 per calendar year. If an EU-established business's total cross-border B2C sales of goods (plus certain electronic services) to other EU countries stay below €10,000, it can charge its home-country VAT rate. Once that figure is exceeded, destination-country VAT applies, and OSS becomes the practical way to account for it. The threshold is cumulative across all EU countries, not per country, which is why even a small store selling to five or six markets can cross it quickly.
OSS replaced the older VAT MOSS (Mini One-Stop Shop), which since 2015 had covered only telecommunications, broadcasting and electronic services. Businesses already registered for VAT MOSS were moved into OSS automatically in 2021. If you see VAT MOSS in older documentation, read it as the predecessor of the current OSS system.
The Import One-Stop Shop (IOSS), also known as the import one stop shop VAT scheme, the IOSS VAT scheme or simply the EU IOSS scheme, is the EU scheme for B2C distance sales of goods imported from outside the EU in consignments with an intrinsic value of €150 or less. Under the IOSS scheme, the seller charges VAT at the rate of the customer's EU country at checkout, and customs release the parcel without collecting import VAT from the buyer. The seller then declares and pays that VAT in a monthly IOSS VAT return. For IOSS ecommerce sellers, the result for the customer is a delivery with no surprise charges at the door, which directly affects your delivery experience and tracking KPIs and your returns volume, since refused parcels often come back as returns.
IOSS stands for Import One-Stop Shop (sometimes written Import One Stop Shop or Import OSS). In practical terms, the IOSS meaning for a seller is simple: under IOSS, EU VAT is collected at the point of sale instead of at the border. Before 1 July 2021, goods worth €22 or less entered the EU free of VAT; that exemption was removed, so import VAT now applies to every B2C parcel regardless of value, and IOSS became the way to collect it upfront.
The IOSS limit is €150 of intrinsic value per consignment, meaning the price of the goods themselves, excluding transport and insurance (unless they are included in the price and not shown separately). Two further conditions apply: the goods must be sold to consumers (B2C), and they must not be subject to excise duty, so alcohol, tobacco and certain energy products are excluded. IOSS is also unavailable for EU territories outside the VAT area, such as the Canary Islands, Ceuta, Melilla and the French overseas departments. If a consignment exceeds €150, IOSS cannot be used, and import VAT and customs duty are handled through the standard import procedure.
What is IOSS in customs declaration terms? When a parcel reaches EU customs, the declaration includes the seller's (or marketplace's) IOSS VAT identification number. Customs check that number against a non-public database of valid IOSS numbers; this IOSS number customs check is automatic. If the number is valid and the declared value does not exceed €150, the parcel is released without import VAT being collected, because the VAT has already been charged to the customer. If the number is missing, invalid or applied to a consignment above €150, customs treat the parcel as a normal import and VAT is collected from the recipient, which means your customer pays VAT twice. The EU explains this process in its guide All you need to know about the import one-stop shop (IOSS).
Using an IOSS number on a shipment worth more than €150, or on B2B shipments, is one of the most common IOSS mistakes. Customs can reject the IOSS treatment, the customer is charged import VAT at delivery, and you have already declared VAT on the same sale in your IOSS VAT return. Correcting it means a refund process for the customer and a correction in your return. Check the value logic in your checkout and label workflow before the parcel is shipped.
The difference between OSS and IOSS comes down to where the goods start their journey. If the goods are already inside the EU when you sell them, you are in OSS territory. If they come from outside the EU and the consignment is worth €150 or less, IOSS applies. The table below compares Union OSS, non-Union OSS and IOSS on the criteria sellers check most often.
| Criteria | Union OSS | Non-Union OSS | IOSS |
|---|---|---|---|
| Who uses it | EU-established sellers, marketplaces as deemed suppliers, non-EU sellers holding stock in the EU | Non-EU businesses selling B2C services | EU and non-EU sellers and marketplaces importing low-value goods |
| What it covers | Intra-EU distance sales of goods and B2C services | B2C services only | B2C distance sales of imported goods |
| Where goods ship from | One EU country to another | Not applicable (services) | Outside the EU into the EU |
| Value limit | None (the €10,000 threshold decides when destination VAT applies) | None | €150 intrinsic value per consignment |
| Excluded goods | New means of transport | Not applicable | Excise goods (alcohol, tobacco, energy products) |
| Return frequency | Quarterly | Quarterly | Monthly |
| Return deadline | End of the month after the quarter | End of the month after the quarter | End of the month after the period |
| Identification number | Your existing national VAT number | A dedicated EU scheme number | A dedicated IOSS number starting with "IM" |
| Intermediary needed? | No | No | Usually yes for non-EU sellers |
| Record keeping | 10 years | 10 years | 10 years |
Put simply, the difference between IOSS and OSS is not a choice of one over the other: OSS and IOSS are complementary rather than competing schemes. A non-EU brand can use IOSS for direct shipments from its home warehouse and Union OSS for orders fulfilled from an EU warehouse. This is why "IOSS and OSS" are so often searched together: most growing cross-border sellers end up needing both.
Neither scheme is mandatory in the strict sense; they are optional simplifications. The alternative, however, is registering for VAT separately in each EU country where you have taxable B2C EU sales, or leaving your customers to pay import VAT and carrier handling fees on delivery. For most sellers, the table below shows which route fits.
| Your situation | Scheme to consider | Key condition |
|---|---|---|
| EU seller shipping to consumers in other EU countries | Union OSS | Cross-border B2C sales above €10,000 per year |
| Non-EU seller shipping low-value parcels directly to EU consumers | IOSS | Consignment value €150 or less, no excise goods |
| Non-EU seller with stock in an EU warehouse | Union OSS (plus import VAT on the stock) | Goods ship from one EU country to consumers in others |
| Non-EU seller of digital or other B2C services | Non-Union OSS | Services taxed in the customer's EU country |
| Seller using a marketplace for imported goods up to €150 | Marketplace's IOSS (deemed supplier) | The platform collects and declares the VAT |
| Seller shipping consignments above €150 | Neither for import VAT; standard import rules | Consider DDP or DAP terms with your carrier |
If your business is established in an EU country and you sell to consumers in other EU countries, OSS is the scheme that matters. You register through your own national tax portal, keep your existing VAT number, and file one OSS return per quarter covering all other EU destination countries. Your domestic sales stay in your normal national VAT return. Deciding which carriers and services to use per destination is then a question of shipping cost optimisation rather than tax registration.
For UK, US, Swiss, Chinese or other non-EU businesses sending parcels directly to EU consumers, IOSS is usually the most efficient route for low-value orders. EU shipping with IOSS means you charge the customer's local VAT rate at checkout, pass your IOSS number to the carrier in the electronic data, and file one monthly IOSS VAT return. Without IOSS, the recipient pays import VAT at delivery, often with an additional carrier clearance fee, and many refuse the parcel.
When goods worth €150 or less are sold through an online marketplace and imported into the EU, the platform is treated as the deemed supplier for VAT purposes. In practice, the marketplace charges the VAT, declares it under its own IOSS number and gives that number to the seller for the shipment. This is why sellers search for "Amazon IOSS number", "eBay IOSS number" or "Etsy IOSS number": for marketplace orders, you normally use the platform's IOSS number on the customs declaration, not your own. Marketplaces also act as deemed suppliers for sales by non-EU sellers of goods already located in the EU, which they report through Union OSS. Check each platform's seller documentation, because the way they share the number (and where they ask you to enter it) differs.
How do I get an IOSS number? Whether you call it IOSS registration, IOSS VAT registration or IOSS number registration, the process depends on where your business is established, but the core steps are the same. You apply for IOSS number status online with the tax authority of one EU member state, which becomes your member state of identification, and that single EU IOSS registration covers sales to all 27 countries. Below is the typical path to register for IOSS number approval and get IOSS number details you can pass to your carriers. If you are wondering how to get an IOSS number as a non-EU seller, step 2 is the one that matters most.
Check that you sell goods B2C, that they are shipped from outside the EU, that consignments are worth €150 or less, and that none are excise goods. If most of your orders are above €150, IOSS registration will add little value.
EU-established businesses register in their own country. Non-EU businesses must generally appoint an EU-established IOSS intermediary, who registers on their behalf and is jointly responsible for the VAT. Sellers established in a country with a VAT mutual assistance agreement with the EU (Norway is the main example) can register directly.
Register for IOSS VAT through that member state's online portal, providing company details, bank information and the website or marketplace accounts you sell through.
Once you are IOSS registered, you receive a dedicated IOSS registration number (sometimes called the IOSS identification number), valid for all your eligible sales to all 27 EU countries.
Charge destination-country VAT at checkout, add the IOSS number to your shipping and carrier setup, and make sure it is transmitted in the electronic customs data for every eligible parcel.
Declare and pay all IOSS VAT for the month by the end of the following month, even if the return is nil.
If your business is established outside the EU, almost certainly yes. An IOSS intermediary is an EU-established person (typically a tax or VAT service provider) who registers in their own member state, receives an intermediary number, and then registers you under it. Because the intermediary shares liability for your IOSS VAT, many ask for guarantees, and some member states require one. For UK sellers searching "IOSS intermediary UK", note that the intermediary must be established in the EU, not in the UK.
Registering for IOSS with an EU tax authority does not normally carry a government fee. The real IOSS registration cost for non-EU sellers is the intermediary service, usually a setup fee plus a monthly charge for filing the IOSS VAT return, and sometimes a guarantee or deposit. Compare that cost against what you lose today from refused parcels and customer complaints about charges on delivery.
An EU IOSS number is 12 characters long and follows the format IMxxxyyyyyyz: the letters "IM" followed by 10 digits, with no spaces: a three-digit code for the member state of identification and a seven-digit number. For example, an IOSS number example for a business identified in Ireland would follow the pattern IM372xxxxxxx. Intermediaries receive a separate number beginning with "IN". So, is an IOSS number the same as a VAT number? No. Your IOSS VAT identification number (also called IOSS VAT ID, IOSS VAT number or IOSS tax number) is used only for IOSS sales and only on import declarations; it is separate from any national VAT number you hold. There is also no public IOSS number checker: unlike a standard VAT number, an IOSS number cannot be checked in VIES, and only customs validate it when parcels are declared.
OSS registration is simpler for EU-established sellers, because it runs through your existing national VAT account. You opt in through your own tax authority's portal, and registration generally takes effect from the first day of the quarter after you apply (earlier in some cases, for example when you first exceed the €10,000 threshold and notify promptly). Non-EU businesses with stock in the EU register for Union OSS in the member state from which they dispatch goods. Non-EU service providers register for non-Union OSS in any member state they choose. Whichever OSS country you register in, the scheme covers sales to all other EU countries.
Product & Resources
Create customs documents, set Incoterms and attach paperless documents for international shipments in one place.
Explore the platform →Send tracking emails to your customers and choose which shipment statuses trigger them.
Discover Track & Trace →Check carrier invoices for surcharges and discrepancies against your contracted rates.
See Invoice Analysis →Technical documentation for connecting your systems to ShippyPro.
Read the API docs →Generate customs documents and apply your IOSS number to every shipment automatically. Try ShippyPro free for 14 days.
2026 is the most significant year for low-value EU imports since the 2021 reform. For sellers following EU VAT e-commerce news, OSS VAT news and EU VAT e-commerce updates, three changes matter now, with more planned for 2027 and 2028. The context is volume: according to the European Commission, around 4.6 billion low-value consignments worth €150 or less entered the EU in 2024, roughly 12 million parcels a day and twice the previous year's figure.
Until 30 June 2026, goods in consignments worth €150 or less entered the EU free of customs duty, even though import VAT applied. That exemption has been abolished. As the Taxation and Customs Union explains, from 1 July 2026 a temporary €3 customs duty applies per item in low-value consignments imported from outside the EU, and it will remain in place until 1 July 2028, when the EU Customs Data Hub for e-commerce is due to be operational.
"Per item" means per tariff classification, not per physical unit. The Commission's own example shows how it works:
| Parcel contents (value €150 or less) | Tariff classifications | €3 customs duty |
|---|---|---|
| 5 T-shirts | 1 | €3 |
| 3 T-shirts and 1 watch | 2 | €6 |
| 1 T-shirt, 1 watch and 1 phone case | 3 | €9 |
Three points are important for IOSS users. First, the €3 duty applies to IOSS shipments too; IOSS simplifies VAT, not customs duty. Second, the duty is separate from VAT and is not declared in the IOSS VAT return. Third, if you recharge the duty to your customer as part of the price, confirm with your tax advisor how that affects the amount on which IOSS VAT is calculated. Accurate six-digit HS codes are now essential, because the number of distinct tariff lines in a parcel decides the charge. The early effect is visible: according to Euronews, Belgian customs reported a 53% drop in small parcels and Dutch customs a 46% drop after the duty started, which Dutch customs said may partly reflect sellers switching to bulk imports and EU storage.
The Commission has also announced that product identifiers (PIDs) become mandatory in low-value import declarations from 1 November 2026, having been voluntary since 1 July 2026. The aim is traceability: customs need to identify which products are inside a parcel, not only its value. For sellers, this adds one more data field to the customs information your platform and carriers must carry.
Separate from the €3 duty, the EU has proposed a handling fee on e-commerce parcels. It is a fee rather than a customs duty, and at the time of writing its amount and start date were still to be confirmed for autumn 2026. Budget for it as a possible additional cost per parcel and monitor official announcements.
The VAT in the Digital Age (ViDA) package, published in the EU Official Journal in March 2025, extends the one-stop shop logic further. According to the Commission's ViDA page, minor clarifications for OSS and IOSS users apply from 1 January 2027, while the Single VAT Registration reforms start on 1 July 2028. Those reforms expand OSS to cover more types of supply, including a new scheme for reporting transfers of your own goods between EU countries, which will reduce the need for local VAT registrations when you move stock between warehouses. Controls on IOSS numbers are also being tightened to reduce misuse. An earlier proposal to make IOSS mandatory for marketplaces was dropped from the final text. If you follow EU VAT OSS news closely, the Commission's ViDA page is the most reliable place to confirm dates.
| Date | Change | Who it affects |
|---|---|---|
| 1 July 2021 | OSS and IOSS launched; €22 VAT exemption removed | All B2C cross-border sellers |
| 1 July 2026 | €150 customs duty exemption removed; temporary €3 duty per item | Sellers importing low-value goods, including via IOSS |
| 1 November 2026 | Product identifiers mandatory in low-value import declarations | Importers, sellers and carriers |
| Autumn 2026 (proposed) | EU handling fee on e-commerce parcels | Low-value import flows |
| 1 January 2027 | ViDA clarifications for OSS and IOSS users | Current OSS and IOSS registrants |
| 1 July 2028 | Single VAT Registration: OSS extended; €3 duty ends as the Customs Data Hub takes over | EU and non-EU sellers holding or moving stock in the EU |
IOSS and DDP (Delivered Duty Paid) are often confused, but they answer different questions. IOSS is a VAT scheme that determines how import VAT is collected on consignments of €150 or less. DDP is an Incoterm that determines who pays duties and taxes at import. In practice, a seller using IOSS for low-value parcels is already operating in a DDP-like way for VAT, but still needs to decide who bears the €3 customs duty and any carrier fees. For consignments above €150, IOSS is not available, and DDP through your carrier is the usual way to avoid charging the customer at the door. For a full breakdown, see our guide on DDP vs DAP and who pays customs duties.
Your IOSS number only works if it reaches customs. That happens through the carrier or postal operator, which includes it in the electronic customs data it sends ahead of the parcel. This is why so many sellers search for "IOSS number for shipping", "DHL IOSS number", "UPS IOSS" or "Royal Mail IOSS number": each carrier has its own field for it, and a missing or wrong entry is enough to break IOSS treatment.
For postal shipments, the IOSS number is entered in the electronic customs data linked to the CN22 or CN23 declaration. For express carriers such as DHL IOSS and UPS IOSS shipments, it goes into the carrier's dedicated IOSS or tax ID field when you create the shipment; MyDHL shipments, for instance, return an error when the IOSS number DHL expects is missing. The Austrian business service portal advises that the IOSS number should be used only in the customs declaration, not shared with business partners or sent by email, because a leaked number can be misused by third parties. Royal Mail IOSS users, for example, provide the number as part of the electronic pre-advice sent to Royal Mail for customs clearance.
In ShippyPro, you set the IOSS number in My Profile under Sender Info, and it is then applied automatically to all your shipments. If a carrier rejects a shipment, check the carrier-specific guidance: with UPS, a "Missing or Invalid Vendor Collection ID Number" error means the IOSS number in Sender Info needs checking (see the UPS guide); with MyDHL, a missing IOSS number is flagged as an error, and VAT or EORI numbers already saved in My Profile should not be added again in the Carrier Options (see the MyDHL guide).
Sellers running their own web store often ask where to find a Shopify IOSS number. Unlike marketplaces, store platforms such as Shopify are not deemed suppliers, so the IOSS number Shopify merchants use is their own, obtained through their own registration. Check your store platform's tax settings so that EU VAT is charged at checkout for eligible orders, and make sure the number is passed to your shipping setup (in ShippyPro, that means saving it once in Sender Info).
Since 1 July 2026, every B2C consignment of €150 or less needs item-level customs data, whether or not you use IOSS. The essentials are an accurate description, a six-digit HS code per item, the intrinsic value, the country of origin and, from November 2026, product identifiers. An IOSS import with a vague description ("gift", "clothes") or a missing HS code is more likely to be delayed, and under the €3 duty, HS codes now directly change the cost of each parcel.
In ShippyPro, the customs document is created automatically when you generate an international shipment that requires one. Goods Description and Items Values are always mandatory, while the HS Code field is optional in the platform but required by some carriers; given the €3 duty, it is sensible to treat it as mandatory for every EU-bound product. Item details are already filled in for orders imported from a marketplace, and you can associate a Country of Origin with each SKU in the Customs Info section of My Profile. For carriers that support it (FedEx, MyDHL and Aramex), you can also upload ETD paperless documents during shipment creation.
The IOSS UK position is often misunderstood. IOSS is an EU scheme, so it only applies to goods imported into the EU. It does not cover shipments from the EU to the UK. Searches for "IOSS from EU to UK" usually come from EU sellers wondering how to ship low-value parcels to British customers: in that case, the UK's own rules apply, under which overseas sellers charge UK VAT at the point of sale on consignments of £135 or less and register with HMRC.
In the other direction, a UK business selling to EU consumers can use IOSS, but HMRC does not issue IOSS numbers. There is no HMRC IOSS registration: UK sellers must register for IOSS in an EU member state through an EU-established IOSS intermediary. So when someone asks "do I need an IOSS number in the UK?", the answer is yes if you ship low-value goods from the UK directly to EU consumers and want them to avoid import VAT at delivery, but the IOSS registration UK sellers need happens in the EU, not with HMRC. Northern Ireland follows EU VAT rules for goods and is treated differently; check the specific guidance if you ship from or to there. Our guide to shipping to Europe from the UK covers the wider customs picture.
Both schemes rely on periodic returns filed electronically with your member state of identification. The IOSS VAT return submission is monthly; OSS returns are quarterly. A return must be filed even if you made no eligible sales in the period (a nil return), and the VAT must be paid by the same deadline.
| Return | Period | Deadline |
|---|---|---|
| IOSS VAT return | Monthly | End of the following month |
| Union OSS return | Quarterly | End of the month after the quarter |
| Non-Union OSS return | Quarterly | End of the month after the quarter |
IOSS VAT is calculated at the rate of the customer's EU country, on the price paid including any transport charged to the customer. If you sell a €50 product (VAT exclusive) with €5 shipping to a consumer in Germany, VAT is 19% of €55, so €10.45, and the customer pays €65.45. The same sale to Hungary, at 27%, carries €14.85 of VAT. Standard rates differ significantly across the EU:
| Customer country | Standard VAT rate | VAT on €55 (goods + shipping) |
|---|---|---|
| Luxembourg | 17% | €9.35 |
| Germany | 19% | €10.45 |
| France | 20% | €11.00 |
| Spain | 21% | €11.55 |
| Italy | 22% | €12.10 |
| Ireland | 23% | €12.65 |
| Sweden | 25% | €13.75 |
| Hungary | 27% | €14.85 |
Reduced rates may apply to some product categories (books or children's clothing in certain countries, for example), so your checkout needs product-level tax rules, not a single rate per country. Rates change, so verify them before each filing period.
Most problems with the OSS system and the IOSS scheme are operational, not legal. They happen when tax settings, checkout logic and shipping data are managed in different places.
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Using IOSS on consignments above €150 | Import VAT charged again to the customer at delivery | Apply IOSS only when the consignment's intrinsic value is €150 or less |
| IOSS number missing from carrier data | Parcel treated as non-IOSS; customer pays VAT and fees | Store the number at sender level and check each carrier's field |
| Using your own IOSS number on marketplace orders | VAT declared twice (by you and the platform) | Use the marketplace's IOSS number where it is the deemed supplier |
| Charging home-country VAT above the €10,000 threshold | Underpaid VAT in destination countries, plus penalties | Track cross-border B2C sales across the calendar year |
| Missing a nil return | Late filing notices and possible exclusion from the scheme | File every period, even with no sales |
| Vague descriptions and wrong HS codes | Customs delays and incorrect €3 duty | Maintain six-digit HS codes and precise descriptions per product |
| Printing the IOSS number where it can be copied | Risk of misuse by third parties | Transmit it electronically in the customs data only |
OSS covers B2C sales where goods move from one EU country to another, plus B2C services. IOSS covers B2C sales of goods imported into the EU from outside it in consignments worth €150 or less. OSS returns are quarterly, while IOSS returns are monthly.
In terms of IOSS number meaning, it is a 12-character VAT identification number starting with "IM" that is issued when you register for IOSS. It is transmitted to customs with each eligible parcel so that import VAT is not collected again from the buyer at delivery.
You need an IOSS number if you sell goods from outside the EU directly to EU consumers in consignments of €150 or less and want to collect VAT at checkout. If you sell only through marketplaces that act as the deemed supplier, the platform's IOSS number is used instead.
You register for IOSS online with the tax authority of one EU member state. EU businesses register in their own country, while most non-EU businesses must appoint an EU-established IOSS intermediary who registers on their behalf.
No. An IOSS number is a separate identifier used only for IOSS sales on import declarations. Any national VAT number you hold stays in use for your other VAT obligations.
EU tax authorities do not normally charge a fee for IOSS registration. Non-EU sellers pay for an IOSS intermediary, typically a setup fee and a monthly fee, and may be asked for a guarantee.
The IOSS limit is €150 of intrinsic value per consignment, excluding separately charged transport and insurance. Excise goods such as alcohol and tobacco cannot be sold under IOSS at any value.
Yes. Since 1 July 2026, the temporary €3 customs duty applies per item (per tariff classification) in low-value consignments, including IOSS shipments. It is a customs duty, separate from VAT, and is not declared in the IOSS VAT return.
No. IOSS only applies to goods imported into the EU. Shipments to the UK follow UK rules, where overseas sellers charge UK VAT at the point of sale on consignments of £135 or less.
Enter it in the carrier's dedicated IOSS or tax ID field, or in the electronic customs data linked to the CN22 or CN23 for postal shipments. Avoid printing it where others can copy it.
VAT MOSS (Mini One-Stop Shop) was the EU scheme for reporting VAT on telecommunications, broadcasting and electronic services from 2015. It was replaced by OSS on 1 July 2021, which extended the same single-return logic to distance sales of goods.
For imported goods up to €150 sold through a marketplace acting as the deemed supplier, the marketplace's IOSS number is used, not yours. Using your own number on those orders can lead to the same VAT being declared twice.
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