IOSS (Import One-Stop Shop)
Regional Schemes · EU Import Rules
What is IOSS (Import One-Stop Shop)?
IOSS (Import One-Stop Shop) is an EU VAT scheme that lets a non-EU seller register once and collect EU VAT directly from the buyer at checkout, on orders up to €150 in value, instead of VAT being collected by the courier when the parcel arrives.
For the buyer, an IOSS-registered order means the price paid at checkout is the final price - VAT is already included, and (subject to the destination's current rules) there's typically no additional VAT collection or handling fee at delivery.
IOSS is like a store pre-paying the toll booth on your behalf, so by the time your parcel reaches the border it can just drive through - without it, you're the one who has to stop and pay when you arrive.
When to Use It
IOSS matters when shopping from a non-EU seller into the EU - checking whether a store is IOSS-registered (often disclosed at checkout) tells you whether VAT is already included in the price you’re paying, or whether it (and a possible handling fee) will be collected separately on delivery.
IOSS only covers VAT collection, not customs duty - since 1 July 2026 the EU applies a separate flat duty to IOSS-flow orders under €150, so an IOSS-registered order isn't necessarily free of all charges beyond the checkout price, even though VAT itself is settled upfront.
Frequently Asked Questions About IOSS (Import One-Stop Shop)
Does every non-EU seller use IOSS?
No - registration is optional, and many large retailers use it while smaller or newer sellers may not. Large marketplaces are the sellers most likely to have IOSS registration in place.
What happens if a seller isn’t IOSS-registered?
VAT is instead collected by the courier when the parcel arrives in the EU, often along with the courier’s own handling fee for processing that collection - meaning an unexpected charge on delivery rather than a fully-included checkout price.
Is IOSS unique to the EU?
The specific IOSS scheme is EU-only, but several other markets have built similar checkout-VAT-collection schemes of their own - Norway’s VOEC and the UK’s below-threshold VAT collection model work on a similar principle, under different names.
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