ioss

Our IOSS service

A complete solution for businesses established outside the EU that sell low-value goods to EU consumers. Through this service, Tax Desk manages your IOSS registration, issues your unique IOSS number, prepares and submits your monthly IOSS returns.

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How import One Stop Shop (IOSS) works

Since the removal of the VAT exemption for goods under €22, VAT is now due on all commercial goods entering the EU, although import duties remain waived for consignments valued at €150 or less.

When IOSS is used, VAT is charged to the customer at checkout rather than at the border, and this VAT is then declared and paid through a monthly IOSS return. This creates a smoother import process, faster delivery times and a more transparent experience for customers.

Who this service is for

Who this service
is for

We work with suppliers who sell goods valued at €150 or less from non-EU territories to consumers within the EU. This includes both EU-established and non-EU-established sellers, provided the transactions meet IOSS eligibility criteria.

Whether it is a business selling through their own online stores, on an online marketplace or operating across multiple carriers and fulfilment networks; we help sellers to become compliant.

Global VAT coverage

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IOSS applies across all EU Member States, allowing sellers to use one centralised registration to report VAT on eligible sales to any country within the EU. This removes the need for multiple VAT registrations across different Member States and simplifies compliance for cross-border e-commerce.

Transparent pricing

Tax Desk offers three pricing tiers to accommodate different business volumes. Our annual IOSS compliance fee includes full VAT intermediary services as well as the IOSS registration.

IOSS Compliance - Tier 1

€800 / year

Ideal for low-volume sellers starting EU cross-border shipping.

  • Up to 500 packages per year

IOSS Compliance - Tier 2

€2,500 / year

Designed for growing businesses with increasing EU sales volumes.

  • Up to 2,500 packages per year

IOSS Compliance - Tier 3

€4,800 / year

Best suited for high-volume and enterprise-level sellers.

  • Unlimited packages

Each tier includes all necessary compliance activities, including monthly return preparation, submission, and payment instructions.

Register here for IOSS

If you want to streamline your EU import VAT processes, then register for IOSS through our dedicated onboarding process. Once registered, you will be able to charge VAT at checkout and benefit from faster customs clearance. We will guide you through the entire setup and manage your ongoing monthly IOSS compliance.

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IOSS FAQs

Goods returned and shipped out of the EU will qualify for a VAT refund. Provide Tax Desk with the necessary information using the data template and Tax Desk will adjust your IOSS return accordingly.
If IOSS is not used, import VAT is due upon importation of the goods into the EU. Your logistics/customs agent will pay the import VAT to the customs authorities, and then recover it from either the customer or you. Additional handling fees will then usually arise. Additional VAT compliance burden may also arise if the seller sells goods under Delivered Duty Paid (DDP) terms.

Low value goods which qualify for the IOSS are goods in shipments whose intrinsic value at import does not exceed EUR 150 (except products subject to excise duties).

Intrinsic value means the price of the goods themselves when sold for export to the EU. The price should exclude transport and insurance costs (unless they are included in the price and not indicated separately on the invoice) and exclude any other taxes and charges which can be proved to the customs authorities from any relevant document.

Where goods sold are paid for in a currency other than the Euro, you should always make the calculation at the time of supply in order to determine whether the sale of goods can be declared under the IOSS. To avoid any potential issue at importation due to exchange rate fluctuations, it is recommended that you indicate on the invoice accompanying the shipment the price in EUR, as determined at the moment of acceptance of payment.
Tax Desk has designed a questionnaire which is available on the Portal to collect the necessary information and documents required from you for your IOSS registration.

After successful registration, you will be able to download a data template from the Portal. You need to provide your sales (including returns) data regarding the eligible transactions in the required template on a monthly basis. Tax Desk will prepare the IOSS return for your review.

The IOSS VAT return will contain the total value of the goods sold, their VAT rate and the total VAT amount to be paid, broken down for each EU Member State where the goods are transported to, as well as broken down in terms of standard and reduced rates.

Upon your approval, Tax Desk will then submit the return.

You will need to submit a monthly IOSS return to the tax authorities in the country of identification (registration). The deadline for submitting your IOSS VAT return is the end of the calendar month following the reporting period.
The deadline for these payments is the end of the month following the reporting month, the same as the return deadline. As you are established outside the EU, you are registered through a VAT intermediary. You should make a monthly payment of VAT due as declared in the IOSS VAT return to the VAT intermediary at least a few working days prior to the payment deadline as instructed. The VAT intermediary will make the payment to the Member State of registration on your behalf.
No, IOSS can only be used for B2C sales of eligible goods.

The UK left the EU VAT regime on 31st December 2020. At the same time, the UK withdrew its £15 low-value consignment relief and introduced a new VAT-at-point-of-sale regime (similar to the EU’s IOSS regime) for goods imported into the UK with a shipment value not exceeding £135.

For sales to EU consumers, British resident sellers are now considered as non-EU residents. From 1 July 2021, they are able to use the EU IOSS as non-EU sellers, for sales of eligible goods which will be imported into the EU.

Once you have subscribed to the Tax Desk services, you will be assigned a dedicated Tax Desk account manager who will answer your questions regarding the IOSS registration and the compliance process. You can contact your account manager by email or telephone in the following languages: English, German and Chinese.