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Import One Stop Shop

Import One Stop Shop (IOSS): VAT paid at checkout, parcels that clear customs

If you sell goods worth €150 or less from outside the EU to EU consumers, the IOSS lets you collect the VAT when the customer buys and settle it in one monthly return. Your customer gets their parcel without a bill at the door.

Book a free consultation +353 85 147 7625

IOSS PARCELIllustrative label

FROMSeller outside the EU

TOConsumer in an EU member state

VALUE€150 or less per consignment

VATPaid at checkout, IOSS number on the customs declaration

One monthly return, one payment, every EU country.

The journey

What happens to a parcel sold through the IOSS

Customer ordersThe seller shows the VAT at the buyer’s country rate before payment.

VAT is collectedThe customer pays goods and VAT together at checkout.

Parcel shipsDispatched from outside the EU, with the IOSS number given to the carrier.

Customs checks the numberIf it is valid, no import VAT is taken at the border.

DeliveredNo extra VAT charge on the doorstep.

Try it

Does your sale qualify?

Three tests, all must pass

The IOSS only covers certain sales. Tick what applies to your order and see whether it fits.

The goods are outside the EU when they are sold. The consignment is worth €150 or less (the intrinsic value of the goods). The goods are not subject to excise duty, such as alcohol or tobacco.

Qualifies for the IOSSAll three conditions are met.

At the door

With the IOSS, and without it

With IOSSWithout IOSS

The customer pays once

VAT is part of the checkout price, so the parcel clears customs and arrives without further tax or customs charges for VAT.

Goods€100.00

VAT at checkout (example 23%)€23.00

Due at delivery for VAT€0.00

The customer pays at the door

The goods are declared to customs and the VAT is paid before release. The carrier usually collects it from your customer, often with a handling charge.

Goods at checkout€100.00

VAT due on import€23.00

Carrier handling feeVaries

New this year

The €3 customs duty from 1 July 2026

€3

Per line item, on consignments of €150 or less

The €150 customs duty exemption has been removed. Using the IOSS does not remove the duty, but no VAT is charged on the €3 when the seller is registered for the IOSS.

Try it

Build a checkout total

See what your customer pays

Choose the delivery country and enter the goods value. The calculator shows the VAT you would collect and the €3 duty per line item that applies on top.

Goods value (€)

Line items in the parcel

Delivery country (standard VAT rate)

€98.40

Illustrative only. Reduced rates can apply to some goods, and shipping that is invoiced separately is not part of the intrinsic value.

Every month

The IOSS return

Filed monthly

The return and payment are due by the end of the month after the one covered. Send a nil return in quiet months.

Broken down by country

Show the value of goods, the VAT rate and the VAT due for each member state of delivery.

Currency conversion

Sales in other currencies use the ECB rate on the last day of the month the return covers.

Be ready

Records you must keep for 10 years

Kept from the end of the year of each sale, and detailed enough for any tax authority to check the return.

Country of deliveryAnd where dispatch started and ended.

Goods and quantitiesDescription and number of items supplied.

Dates and paymentsDate of supply and the date and amount received.

Taxable amount and VATWith currency, rate applied and amount payable.

Returns and refundsProof of returned goods and the VAT adjusted.

Order and consignment numbersUnique order number, plus the consignment number where you are involved in delivery.

Straight answers

Three IOSS myths

MythThe IOSS is compulsory for every non-EU seller.

✓

FactIt is optional. Without it, VAT is paid at import and the customer is usually asked for it at delivery.

MythThe IOSS works for goods held in an EU warehouse.

✓

FactThe goods must be outside the EU at the time of sale. Stock already in the EU follows other VAT rules.

MythRegistered sellers can put some sales through the IOSS and some not.

✓

FactOnce registered, all eligible supplies within scope must be declared through the IOSS.

Quick answers

Questions about the IOSS

Short, plain answers to what online sellers ask us most.

What is the Import One Stop Shop?

It is an EU scheme that lets a seller charge VAT at checkout on goods imported in consignments worth €150 or less, and then declare and pay that VAT through one monthly return in a single member state. Customs does not collect import VAT on those goods.

Which goods can go through the IOSS?

Goods that are outside the EU when they are sold, sent in consignments with an intrinsic value of no more than €150, and not subject to excise duty. All three conditions must be met.

Is the IOSS compulsory?

No. If you choose not to use it, the normal import rules apply. All goods are declared to customs and the VAT is paid before release, which usually means your customer pays at delivery.

Can I use it for goods stored in an EU warehouse?

No. Goods already stored in the EU do not count as distance sales of imported goods, so they are outside the IOSS. Other VAT rules apply to those sales.

What changed on 1 July 2026?

The €150 customs duty exemption was removed. A customs duty of €3 now applies per line item in a consignment with an intrinsic value of €150 or less. If the supplier uses the IOSS, no VAT is charged on that €3 duty.

Which VAT rate do I charge?

The rate in force in the member state where the goods are delivered. You need access to the rates for each country you sell to, and the EU’s Taxes in Europe Database lists them.

When is the IOSS return due?

By the end of the month after the month it covers, and the VAT is paid by the same date. A return is required every month, including months with no sales.

Can I correct a mistake in a return?

You cannot amend a filed return. Corrections are made in a later return, using its correction section, within 3 years of the filing date of the original return.

Keep reading

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Ready to sell to the EU without surprise bills?

Tell us where you ship from and what you sell. We will tell you whether the IOSS fits and how to register.

Book a free consultation +353 85 147 7625

moh@tasconsulting.ieOffice 80, Cherry Orchard Industrial Estate, Ballyfermot Road, Dublin D10 NX96Mon to Fri, 9am to 6pm

Where your business is established
Typical order value and product type
Your current checkout and carriers
Any existing EU VAT numbers

Contact Us

Office Address

Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland

Working Hours

Mon–Fri 9:00 AM – 6:00 PM

Email or Call Us

Email: moh@tasconsulting.ie

Mobile: +353 85 1477625

Key dates

VAT3 return due the 19th (23rd on ROS)

PAYE, PRSI and USC due the 14th (23rd on ROS)

Form 11 and preliminary tax due 31 October (later on ROS)

Company CT1 due the 23rd of the ninth month after year end

Records must be kept for six years