IOSS Registration Step-by-Step: How Non-EU Sellers Register, File and Stay Compliant
Updated 2026-08-17
The EU Import One-Stop Shop (IOSS) applies to distance sales of goods valued at (commercial quote — verify with provider) or less (intrinsic value, excluding transport and insurance) shipped from outside the EU to EU consumers. Sellers register for IOSS in one EU member state, charge VAT at the destination country's rate at checkout, and file a single monthly IOSS return covering all 27 EU countries. Non-EU sellers cannot register directly — they must appoint an EU-based intermediary (e.g., a tax representative or marketplace acting as deemed importer). The IOSS number must be provided to customs for each consignment. Benefits: goods clear customs without the buyer paying import VAT, reducing delivery delays and abandoned parcels. The monthly return is due by the end of the month following the reporting period (e.g., 30 November for October sales). IOSS covers import consignments of intrinsic value not exceeding EUR 150.
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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
How do I choose an IOSS intermediary?+
Non-EU sellers must appoint an intermediary established in an EU member state. The intermediary is jointly liable for your IOSS VAT obligations. When choosing: (1) ensure they are registered for IOSS in a member state that accepts non-EU clients — not all member states do; (2) compare fees — typical range is Official portal: typically no fee · agent optional per year plus per-return charges; (3) check if they provide technical integration with your ecommerce platform (Shopify, WooCommerce, etc.); (4) verify they offer multilingual support and can handle customs queries. Popular intermediaries include Avalara, Taxually, AVASK, and various EU-based tax consultancies. The intermediary registers you in their member state's IOSS portal and files monthly returns on your behalf.
What happens if a consignment exceeds €150?+
If the intrinsic value of a consignment exceeds €150, IOSS does not apply. The shipment must go through standard customs clearance procedures: the buyer (or their customs agent) must pay import VAT and any customs duties at the border before the goods are released. This typically causes delivery delays of 1-5 days and additional handling fees from the carrier. To avoid this: (1) clearly display the €150 threshold on your product pages; (2) consider splitting large orders into separate consignments each under €150 — but note that artificially splitting a single order to avoid customs is prohibited; (3) for orders above €150, consider using a DDP (Delivered Duty Paid) shipping arrangement where you pre-pay import VAT and duties.
How do I file the monthly IOSS return?+
The IOSS return is filed monthly through the IOSS portal of the member state where you (or your intermediary) are registered. The return must include: (1) total value of IOSS-eligible sales by EU destination country, (2) VAT amount calculated at each destination country's rate, (3) your IOSS identification number. The return and payment are due by the end of the month following the reporting period (e.g., sales in January → return due 28/29 February). Even if you had zero IOSS sales in a month, you must still file a nil return. Late filing penalties vary by member state but typically include interest charges and fixed penalties. Your intermediary handles the filing process and provides you with a summary.
Can marketplaces act as the deemed importer under IOSS?+
Yes. When a non-EU seller sells goods ≤€150 to EU consumers through an electronic interface (marketplace like Amazon, eBay, or Shopee), the marketplace can be treated as the 'deemed importer' for IOSS purposes. In this case: (1) the marketplace collects VAT at checkout from the EU consumer, (2) the marketplace uses its own IOSS number for customs clearance, (3) the seller does not need to include these sales in their own IOSS return. This simplifies compliance for marketplace sellers — however, you must ensure the marketplace is correctly handling IOSS and providing you with confirmation. If you also sell through your own DTC store, you need separate IOSS registration for those sales.
What records must I keep for IOSS compliance?+
You must keep records of all IOSS-eligible sales for 10 years from the end of the year in which the sale was made. Required records include: (1) the IOSS number used for the sale, (2) the country of destination, (3) the value of the goods (excluding transport and insurance), (4) the VAT amount charged and the rate applied, (5) the date of sale and payment. You must also retain evidence that goods were actually exported from outside the EU and delivered to EU consumers — typically a shipping confirmation or delivery receipt. Member states can request these records during audits. Failure to produce records can result in the VAT being reassessed as due.
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