IOSS registration in Ireland, VAT at checkout for parcels up to €150
The Import One Stop Shop lets you charge EU VAT at the point of sale on low-value parcels, so your customer is not hit with a bill at the door. This page covers who can use it, whether you need an intermediary, what the monthly return involves, and the €3 customs duty that now sits alongside it.
Does your sale fit IOSS?
Can this sale use IOSS?
IOSS covers distance sales of imported goods in consignments up to €150. Answer four questions to see whether a sale fits.
A guide only. Customs duty is separate from VAT, and a €3 duty now applies to many eligible parcels.
Four things to know
Registering for IOSS, step by step
Check you qualify
FirstGoods outside the EU when sold, consignment up to €150, sold to EU consumers, and not subject to excise.
Appoint an intermediary if you need one
EarlyA seller established outside the EU, other than in a mutual-assistance country, must appoint an EU intermediary.
Register through ROS
DaysRegister in the member state of identification. In Ireland, that is through Revenue Online Service.
Charge VAT at checkout
Every saleShow the VAT in the price, at the rate of the customer’s country.
Give carriers your IOSS number
Every parcelIt must appear on the customs declaration so VAT is not charged again at the border.
File and pay monthly
By the end of the following monthReport all IOSS sales for the month, including a nil return if there were none.
IOSS, the One Stop Shop and no scheme
| IOSS | Union OSS | No scheme | |
|---|---|---|---|
| Covers | Imports up to €150 | Distance sales within the EU | Anything outside the schemes |
| Return | Monthly | Quarterly | Customs and local returns |
| Customer sees | VAT in the price | VAT in the price | VAT and fees at delivery |
| Best when | You ship low-value parcels from outside the EU | You sell from EU stock to EU consumers | Occasional large consignments |
Three IOSS myths
What to have ready
Questions about IOSS registration
Short, plain answers to what people ask us most.
What is IOSS?
The Import One Stop Shop. It lets you charge VAT at checkout on distance sales of imported goods in consignments up to €150, and report it on one monthly return.
Who can use it?
Sellers of goods located outside the EU at the time of sale, in consignments up to €150, to EU consumers, excluding excise goods.
Do I need an intermediary?
A seller established outside the EU needs one unless established in a country with a VAT mutual-assistance agreement with the EU.
How do I register in Ireland?
Through Revenue Online Service.
How often do I file?
Monthly, by the end of the following month. A nil return is due for months with no sales.
What about customs duty?
From 1 July 2026 a flat €3 duty applies per item category on most parcels up to €150 from outside the EU. It is separate from VAT.
What happens without IOSS?
VAT and handling fees are usually collected from the customer at delivery.
Can you register me for IOSS?
Yes. We register you, arrange an intermediary where needed and file the monthly returns.
Related guides
VAT for e-commerce
Distance sales, the OSS and the €10,000 threshold.
E-COMMERCEVAT for Chinese sellers
Routes into the EU and what each triggers.
E-COMMERCEAccountants for ecommerce sellers
Marketplace fees, stock and profit.
VATVAT filing and compliance
Return periods, deadlines and late interest.
Shipping parcels into the EU?
Tell us where they ship from and what they are worth. We will tell you whether IOSS fits and register you.
- Where your goods ship from
- Your typical parcel value
- Your product categories
- Whether you have an EU intermediary
Why Choose IOSS for Your Online Store?
Adopting the Import One-Stop Shop model offers powerful operational advantages for modern e-commerce sellers:
Single EU Portal
File one consolidated monthly digital return for all your consumer sales across the entire European Union.
Sprint Through Customs
Pre-collected tax data allows shipping carriers to clear packages digitally before they even touch the tarmac.
Winning Checkout UX
Eliminate nasty surprises at the door so customers return eagerly for their next purchase.
Precise Tax Alignment
Automatically apply the correct destination-country VAT rate based on your buyer’s precise European location.
The 4 Core Rules of IOSS Eligibility
Before launching an IOSS registration, ensure your product catalog meets official European tax guidelines:
Consignments Under €150
The total intrinsic value of the parcel must not exceed €150, excluding shipping and insurance.
B2C Sales Only
Applies strictly to business-to-consumer (B2C) sales. Commercial-to-commercial transactions are excluded.
Non-Excise Goods
Restricted items like alcohol, tobacco, and certain perfumes cannot use the IOSS scheme.
Third-Country Origin
Goods must be imported from outside the European Union and Northern Ireland at the point of sale.
Our Simple 4-Step IOSS Registration Process
We take the friction out of tax compliance so you can focus entirely on scaling your store:
1. Store Assessment
We review your e-commerce setup, sales channels, target countries, and catalog structure.
2. Intermediary Setup
If your business is based outside the EU, we arrange certified EU intermediary representation.
3. Revenue Application
We submit your formal application via Revenue Online Service (ROS) to secure your unique IOSS identification number.
4. Checkout Integration
Plug your credentials into Shopify, WooCommerce, or custom platforms and start shipping seamlessly.
Package Comparison & Inclusions
Compare our plans and choose the ideal level of ongoing tax administration support for your store:
Direct IOSS Registration
Designed for EU-established merchants looking to set up their initial Revenue portal and configure basic reporting.
Complete Managed IOSS Bundle
Fully managed service including non-EU intermediary assignment, monthly return filings, and audit readiness support.
Explore Related Tax & Structuring Services
Select a service pathway below to review registration rules, filing cycles, and cross-border compliance guides.
Standard EU OSS Registration
Register for the Union One-Stop Shop scheme to report cross-border B2C services and intra-EU digital sales from Ireland.
EORI Number Procurement
Essential Economic Operators Registration and Identification code required for clearing commercial shipments through customs.
Non-EU Intermediary Advisory
Specialized legal representation for global merchants outside the European Union needing access to the IOSS scheme.
Monthly IOSS Return Filing
Outsource your monthly reporting deadlines to our tax professionals to avoid late fees and compliance audits.
VAT Recordkeeping & Audit Prep
Maintain mandatory 10-year digital audit trails and address-verification evidence required by European tax bodies.
Marketplace Deemed Supplier Rules
Understand how selling via Amazon, eBay, or Shopify impacts your platform liability and tax collection duties.
Irish Domestic VAT Registration
Register your local Irish business entity for standard domestic tax obligations if your turnover exceeds statutory thresholds.
Transparent Pricing Models
Clear fixed-fee pricing structures covering initial setup, intermediary representation, and monthly return maintenance.
EU VAT Rate Mapping
Ensure your e-commerce store accurately applies standard and reduced tax rates across all 27 EU member states.
Latest Insights & Guides
Expert articles on EU tax compliance, digital storefront configuration, and customs clearance.
How Non-EU Merchants Can Access the Irish IOSS Portal
A complete guide to appointing an authorized EU intermediary and securing your unique identification number.
Clearing Customs Faster: Why Your IOSS Number Matters
Learn how electronic transmission of VAT data eliminates postal delays and unexpected courier handling fees.
Avoiding Penalties: Managing Monthly IOSS Deadlines
Practical tips for tracking multi-country European VAT rates and submitting accurate monthly returns to Irish Revenue.
Configuring Shopify and WooCommerce for EU Tax Rules
Step-by-step instructions for mapping customer locations, collecting correct VAT at checkout, and saving audit evidence.