Import One-Stop Shop
One IOSS registration. Simplified VAT for 27 Countries
Introducing the Import One-Stop Shop (IOSS) as a simplified EU VAT import solution makes cross-border transactions less complicated. We’ve built practical IOSS compliance solutions for e-commerce vendors based both outside and within the EU. Reduce your compliance costs with one IOSS registration for EU VAT.
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How to benefit from IOSS
One registration, one monthly return, the whole EU
From the first day IOSS launched, we’ve helped e-commerce businesses simplify cross-border compliance with top-notch IOSS intermediary services. We cover the entire scope of Import One-Stop Shop compliance, so you reduce costs, use the IOSS to your advantage, and speed up the import process.
One IOSS registration is enough to cover reporting on all your low-value imports to buyers in one or all 27 Member States. One registration to cover your supplies across the EU. One IOSS intermediary to cover the full scope of your e-commerce sales.
Shipping goods into the EU also needs an EORI number
Your EU-based IOSS intermediary
If your business is established outside the EU with no fixed establishment inside it, you cannot use IOSS on your own. EU rules require a non-EU seller to appoint an EU-established IOSS intermediary who registers you, files your monthly returns, and is jointly responsible for your IOSS VAT.
That’s the role we perform. As an EU-established provider, we act as your IOSS intermediary and handle the full scope of compliance: registration in the Member State of Identification, monthly IOSS returns, VAT payment, and communication with the tax authority. You sell; we keep the scheme running behind you.
Import One-Stop Shop
The steps to getting IOSS-ready
Free consultation and IOSS eligibility check
Share your business details, and we’ll confirm whether IOSS fits, and where and how to register.
IOSS registration and reporting
We handle everything, from IOSS registration to government communication, and act as your intermediary where required.
Ongoing IOSS filing and support
We file your monthly returns, monitor rule changes, and update you proactively.
Who benefits from IOSS
Non-EU e-commerce sellers
Shipping low-value goods (consignments up to EUR 150) to EU customers.
EU-based distance sellers
Wanting one registration instead of many.
Marketplaces and electronic interfaces
Treated as the deemed supplier for low-value imports.
Businesses that want faster customs clearance
And no surprise VAT or duties for their EU buyers.
Why sellers choose 1stopVAT for IOSS
Full IOSS intermediary service
As an EU-established provider we register you, file monthly returns, and carry the intermediary role that non-EU sellers are required to appoint.
Compliance partners across the EU
A strong network of tax consultants and local agents, so local requirements are handled with transparency and efficiency.
Reliable monitoring
Our reporting team tracks IOSS return deadlines (monthly, unlike OSS’s quarterly cycle) and flags changes, so you avoid breaches.
Certified experts
A team of 40+ specialists, certified members of IVA, AITC and the VAT Forum, serving 800+ clients across indirect tax regimes worldwide.
IOSS questions, answered
It differs by where the applicant is established. An EU business can register for IOSS independently. A non-EU business with no fixed establishment in any Member State must use the services of an EU-based IOSS intermediary.
A taxable person not established in the EU, or without a fixed establishment there, must use an EU-based IOSS intermediary. Only an EU-established taxable person (an IOSS service provider) can act as intermediary for non-EU suppliers.
Yes. Because each Member State can be a Member State of Identification for low-value-goods vendors, each country has a designated portal for registration and reporting, and each tax authority publishes a practical IOSS guide.
Three conditions must be met: the goods are dispatched from a third country or territory; the intrinsic value of the consignment is not above EUR 150; and the goods are not excise goods.
When it makes direct supplies of low-value goods to EU customers, or facilitates the supply of such goods by third parties.
An electronic interface is broadly any means allowing two systems, or a system and an end user, to communicate: a website, portal, gateway, marketplace, or API. Common examples are Amazon and eBay. A marketplace facilitates a sale when it controls the terms and conditions, authorises the charge to the customer, or orders or delivers the goods. It does not facilitate the sale if it only processes payment, lists or advertises the goods, or redirects customers elsewhere without further involvement.
One registration covers all supplies of low-value goods to EU customers, with no customs-clearance costs, no customs duties, much lower compliance costs, faster customs validation, and no hidden fees for customers.
No. IOSS reporting covers tax payable only. To claim input tax credits you must additionally be VAT registered in the Member State where the debts are incurred.
Once you (or your intermediary) are registered, you must submit a monthly IOSS return and pay the VAT by the end of the month following the reporting period.
No. If the goods ship in a consignment worth more than EUR 150, they’re taxed at importation in the EU Member State, outside the IOSS scheme.
VAT is due when payment is received or accepted from the EU buyer. Because VAT is collected at checkout, the goods are then VAT-exempt at importation, and the seller’s IOSS identification number is required at customs for that VAT-exempt clearance.
No. A non-EU business without a fixed establishment in the EU must contract an EU-based intermediary for the full scope of IOSS compliance.
The Member State of registration (Member State of Identification) is the state where your intermediary is established or has a fixed establishment.
IOSS can only be used for low-value goods in consignments not exceeding EUR 150 in total value. The goods must also be transported from outside the EU and must not be excise goods. Consignments above EUR 150 fall outside IOSS.
Yes. We already act as intermediary for clients with a similar model, handling the full scope of IOSS compliance and, where needed, other VAT registrations in different countries.
Book a free IOSS consultation
We offer a free consultation to better understand your needs. It could lead to a simple fix for your IOSS issues, or a longer working relationship. Let’s find the best solution for you.
Book a Free consultation
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