IOSS Registration Guide for Non-EU Sellers
Updated 2026-08-02
IOSS covers distance sales of goods valued ≤€150 to EU consumers. Sellers register in one EU member state, charge VAT at the destination country rate at checkout, and file a single monthly IOSS return. Non-EU sellers must appoint an IOSS intermediary. VAT is collected at the point of sale, so goods clear customs duty-free (under €150).
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
What is the IOSS threshold?+
IOSS applies to goods valued at €150 or less (excluding VAT and excise duties). This is the intrinsic value of the goods, not including shipping or insurance costs.
Do I need an IOSS intermediary?+
Yes, non-EU established businesses must appoint an IOSS intermediary (a taxable person established in the EU) who is jointly liable for the VAT. The intermediary handles IOSS registration and monthly returns on your behalf.
How do I file IOSS returns?+
IOSS returns are filed monthly through the IOSS portal of the member state where you're registered. The return lists all qualifying sales by destination country, with VAT calculated at each country's rate. Payment is due by the end of the month following the reporting period.
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