The Import One-Stop-Shop (IOSS) was created to make the declaration and payment of VAT for distance sales of imported goods with a value of less than EUR 150 easier and more convenient.
The IOSS simplifies the collection, declaration, and payment of VAT for sellers who sell imported goods to EU buyers over the internet.
The IOSS also simplifies the process for the buyer, who is only charged at the time of purchase and thus avoids any unexpected charges when the goods arrive.
If the seller is not registered with the IOSS, the buyer is responsible for paying VAT and, in most cases, a customs clearance fee levied by the transporter when the goods are imported into the EU.
Registration at the Import One Stop Shop (IOSS)
The IOSS can be used by both EU-based suppliers and non-EU-based suppliers who have a fixed or temporary presence in the EU.
EU suppliers can register for the IOSS directly in their home country. Non-EU suppliers, on the other hand, will need to appoint an EU-based intermediary in order to use the IOSS.
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If you have any queries, or would like specific advice, then please do not hesitate to contact a member of our team.
call us on +353 (0)1 442 8230, 00353 851477625 or email email@example.com