IOSS is an EU system that lets non-EU businesses with IOSS registration collect and remit VAT at the point of sale.
It’s intended for goods shipped to EU customers valued at €150 or less. IOSS is short for Import One-Stop Shop
Previously, low-value goods (under €22) were exempt from VAT when entering the EU. This allowed non-EU sellers to benefit. Now ALL goods are subject to VAT, and IOSS simplifies the process.
Benefits of IOSS Registration
- You charge VAT at checkout (based on customer’s EU country rate)
- You remit that VAT monthly through a single IOSS return
- Package clears customs smoothly since VAT is pre-paid
- Customer receives package without surprise fees or delays
Shipping Problems without IOSS
- Package arrives at EU customs
- Customer gets hit with VAT + customs processing fees before delivery
- Package gets delayed, customer gets angry, may refuse delivery
- You deal with returns and angry customers
Who Can Register for IOSS?
Businesses outside the EU selling goods to EU consumers can register, they will need an EU intermediary (tax representative) if not established in the EU.
The Registration Process for an IOSS Number
1. Choose an EU member state to register in (Ireland and the Netherlands are popular for English-language support)
2. Appoint an intermediary (tax representative) if you’re non-EU based
3. Register for IOSS through that country’s tax portal
4. Get your IOSS number (starts with IM)
5. Collect VAT at checkout using the customer’s country rate
6. File monthly IOSS returns and remit VAT
Details Required for IOSS Registration Process
Company Details: Legal name, trading name, and full address.
Contact Information: Email address, phone number, and website URL.
Representative Details: Name and contact info of the appointed director or legal representative.
VAT Number: Your existing VAT number (if you are an EU-based business).
EORI Number: An Economic Operators Registration and Identification number is often required to track shipments; non-EU businesses typically need one issued by an EU country.
Intermediary Agreement: For non-EU businesses, a signed contract with an EU-based fiscal representative (intermediary) is mandatory.
Bank Account Details: For VAT payments (IBAN/BIC).
IOSS Registration Support
As a specialist logistics service based in Netherlands, Nuveca are available to help you with IOSS registration and support.
Contact us for further details.
Nuveca are not an IOSS intermediary. However, we can help businesses obtain IOSS registration through our trusted tax partner.
Find out more about IOSS from the European Commission and full details about IOSS registration.
Please note, IOSS is intended for business to consumer sales, not B2B. It’s intended for low value goods, goods over €150 use standard customs import procedures. Monthly filing is required, even if there were no sales.