IOSS
Category: tax
Import One-Stop Shop — simplifies VAT on goods imported into the EU valued at €150 or less.
Full seller Q&A (recommended)
This glossary page is definition-only; use the Q&A above for registration steps.
The Import One-Stop Shop (IOSS) is an EU scheme that simplifies VAT collection on goods imported into the EU valued at €150 or less. Sellers or marketplaces register for IOSS, collect VAT at checkout, and file a monthly IOSS return — goods then clear customs without additional VAT charges for the buyer. Without IOSS, import VAT is collected at the border, causing delays and buyer surcharges.
Examples
- • A Chinese seller shipping €100 phone cases directly to French consumers can register for IOSS, charge 20% French VAT at checkout, and file monthly returns through an IOSS intermediary.
- • AliExpress is registered as an IOSS marketplace and collects VAT on behalf of sellers for orders of €150 or less shipped to EU consumers.
- • A seller without IOSS must rely on the postal carrier to collect import VAT from the buyer at delivery, often with handling fees of €5-15.