The Import One-Stop Shop (IOSS) is an EU-wide electronic system.

The IOSS platform enables suppliers and electronic interfaces that sell imported goods to buyers in the EU to collect, declare, and pay VAT to the relevant tax authorities. This eliminates the need for buyers to pay VAT at the moment the goods are imported into the EU, which was previously required for goods valued over 22 EUR.

Launched on to simplify VAT compliance for businesses involved in distance sales of imported goods to EU consumers.

Through the IOSS, sellers and online marketplaces can collect, declare, and pay VAT for goods imported into the EU—directly to the relevant tax authorities—at the point of sale. This eliminates the previous requirement for buyers to pay VAT upon importation (which applied to goods valued over €22).

Benefits for sellers:

• Centralised VAT registration for all EU countries.

• Simplified VAT reporting and payment.

• Improved customer experience by avoiding customs delays and unexpected charges.

Benefits for buyers:

• VAT is included upfront in the purchase price.

• No hidden fees or customs handling charges at delivery.

• Faster and smoother shipping process.

If a seller is not registered with the IOSS, the buyer must pay VAT upon delivery, and may also face customs clearance fees from the courier or postal service.