EU VAT for non-EU sellers: IOSS, OSS, marketplaces and EU stock (2026)
Updated 2026-07-23
This page is the EU VAT routing page for non-EU sellers. It separates DTC sales, marketplace sales, EU stock and low-value imports before you look at any one scheme name.
Unsure if these rules apply to you?
Do not use the €10,000 threshold as a safe harbor for non-EU DTC sales
The European Commission's OSS threshold is framed for sellers established in one EU Member State making intra-EU distance sales from that Member State. If you sell direct from outside the EU, do not rely on that threshold for DTC sales to EU consumers.
For a non-EU seller, the practical question is usually destination-country VAT from the first relevant B2C sale, with OSS/IOSS used as simplification schemes rather than as a no-registration threshold.
Separate DTC sales, marketplace sales and EU stock
For DTC imports of €150 or less, IOSS can be reviewed as a checkout VAT simplification. If IOSS is not used, the same parcel can still face VAT through special arrangements or border collection.
The Commission's materials also treat electronic interfaces as deemed suppliers in certain cases. A marketplace may account for VAT on qualifying marketplace sales, while the seller still reviews DTC orders and any EU inventory separately.
Customs duty is a related but separate review
The July 2026 change to low-value import customs duty is not a VAT change. VAT and IOSS still follow the VAT framework, while customs duty has its own liability, declaration and landed-cost questions.
Use the customs change guide for the €3-per-item measure and data requirements. Use this page to decide which EU VAT route needs review before you change checkout tax settings.
Situations requiring separate review
Member-state registration mechanics, VAT registrations for EU stock, customs-broker setup, and contractual allocation of the new customs duty require separate review.
Before changing pricing, IOSS setup or landed-cost commitments, document the marketplace and DTC sales split, EU inventory locations, Incoterms and importer arrangements for a VAT or customs professional to review.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Is this page the same as the IOSS guide?+
No. This page is the routing page for non-EU sellers reviewing EU VAT, OSS, IOSS, marketplace and EU inventory questions. The IOSS guide explains the import scheme mechanics for low-value B2C parcels.
Did the July 2026 customs duty change replace IOSS?+
No. The 2026 change is a customs-duty measure for low-value imports. IOSS remains a VAT scheme. Sellers may need to review both, but they are not the same obligation.
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