Guides
How to obtain EORI, when to choose IOSS vs OSS? Guide to VAT procedures for e-commerce including changes from July 1, 2026.
EORI is the entrepreneur's "customs passport", IOSS and OSS are simplified VAT procedures for e-commerce. Since July 1, 2021, all imports to the EU are subject to VAT, and from July 1, 2026, the customs exemption for consignments up to EUR 150 will be abolished. This guide explains how these procedures work and how to prepare for upcoming changes.
Important: The EU Council on November 13, 2025, decided to abolish the customs exemption for consignments up to EUR 150. From July 1, 2026, a temporary flat-rate duty of EUR 3 per tariff sub-heading (CN code) in each consignment applies. This is a bridge solution aimed at creating a level playing field between e-commerce and traditional trade before the full implementation of the EU Customs Data Hub in 2028.
EORI (Economic Operators' Registration and Identification) is the EU identification number for operators in customs clearance. Without this number, customs systems cannot assign declarations to your company, and couriers will hold clearance. The number is valid throughout the entire European Union.
Who needs EORI:
Private individuals purchasing for personal use generally do not need EORI.
Registration is done electronically through the PUESC platform (in Poland) or the equivalent customs portal in your EU member state. You need:
Processing time: 1-3 business days with complete data.
EORI number format: Country code + tax ID + suffix (e.g., for Poland: PL + NIP + 00000, totaling 17 characters)
Find the correct customs code for your goods in TARIFF FINDER before submitting your application.
IOSS (Import One Stop Shop) applies to imports of consignments up to EUR 150 from countries outside the EU. OSS (One Stop Shop) applies to sales within the EU when goods are already located in the Union.
| Criterion | IOSS | OSS |
|---|---|---|
| Application | Import from third countries | Sales within EU |
| Value threshold | Up to EUR 150 | Above EUR 10,000/year |
| Declarations | Monthly | Quarterly |
| Exclusions | Excise goods | B2B sales |
| Entry date | July 1, 2021 | July 1, 2021 |
Choose IOSS when:
Benefit: You collect VAT at checkout. Customer doesn't pay on delivery, reducing parcel abandonment by 20-30%. Additionally, IOSS allows avoiding unexpected customs handling fees at delivery, which often discourage end customers and generate returns.
Choose OSS when:
Benefit: One registration and declaration instead of VAT registration in each country.
EU Customs Reform: From July 1, 2026, the customs exemption for consignments up to EUR 150 is abolished. Every package from a third country will be subject to duty. Ultimately in 2028, there will be a transition to a permanent customs regime with full data integration under the EU Customs Data Hub - a central platform for information exchange between customs authorities of all member states.
Key changes:
| Date | Change | Scope |
|---|---|---|
| July 1, 2026 | Temporary duty EUR 3/tariff sub-heading | IOSS and postal consignments up to EUR 150 - leveling competition |
| November 2026 | Union handling fee | Compensating customs authorities for processing consignments |
| July 1, 2028 | Full customs reform | EU Customs Data Hub, permanent regime, full data integration |
Note: The temporary EUR 3 duty (from July 2026) is separate from the Union handling fee (from November 2026). The duty levels the playing field between non-EU e-commerce and European sellers. The handling fee compensates customs authorities for processing millions of low-value consignments.
What does this mean for e-commerce?
Calculate future import costs including duty in CALCULATOR.
VAT base for import = goods value + transport + insurance + duty.
Formula:
VAT = VAT rate × (goods value + transport + insurance + duty + other charges)
VAT rate depends on the consumer's country and CN classification of goods. Polish standard rate is 23%.
Use CALCULATOR to calculate exact import costs.
| Scenario | Who settles VAT |
|---|---|
| IOSS (up to EUR 150) | Seller in IOSS declaration |
| No IOSS (up to EUR 150) | Courier on delivery (DTP) |
| Import above EUR 150 | Importer at customs clearance |
| OSS (sales in EU) | Seller quarterly in OSS |
Check the CN/HS code of your goods in TARIFF FINDER. Duty and VAT rates depend on the code.
While TARIC is the EU database with customs codes and rates, the Polish ISZTAR4 system is essential for checking national VAT rates and any excise duties. This makes ISZTAR a key tool for Polish importers - especially for goods where VAT rates differ from standard (e.g., 8% for food, 5% for books in Poland).
Check if goods require certificates, licenses, or are subject to excise duty.
Ensure you have an active EORI number registered with customs authorities.
Prepare an invoice with: goods value, transport cost, currency, country of origin.
You or your courier/customs agent submits the declaration.
No, if purchasing for personal use. Yes, if regularly importing goods for resale.
No. Above this value, standard import with customs clearance applies.
Yes. These are two different procedures for different scenarios. IOSS for import, OSS for EU sales.
The customs exemption for consignments up to EUR 150 is abolished. A temporary duty of EUR 3 per tariff sub-heading (CN code) applies for IOSS shipments.
Yes. Platforms acting as deemed suppliers use their own IOSS number. Don't provide your number when purchasing on the platform.
| Scenario | Procedure | Who settles VAT |
|---|---|---|
| Import from third country → package ≤EUR 150 to consumer | IOSS + EORI | Seller (IOSS) |
| Import from third country → package >EUR 150 | EORI, no IOSS | Importer/courier |
| Goods in EU → B2C sales to other EU states | OSS | Seller (OSS) |
| Marketplace (AliExpress) with IOSS | Platform's IOSS | Marketplace |
| Excise goods (alcohol, tobacco) | EORI, IOSS doesn't apply | Importer |
| Legal Act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code - EORI, customs procedures |
| Regulation (EU) 2015/2447 | UCC Implementing Regulation |
| Regulation (EU) 2015/2446 | UCC Delegated Regulation |
| Directive 2006/112/EC | VAT Directive - IOSS, OSS |
| Regulation (EC) 1186/2009 | Customs exemptions system (until 1.07.2026) |
Celna24 Tools:
Official Sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of March 2026.
Dec 20
Practical guide to import customs clearance in the EU. CN classification, duty, VAT, MRN declaration - all in one place with an online calculator.
Dec 20
Find your nearest customs branch or customs-tax office. Address, hours, contact and directions in one place.
Dec 20
Calculate customs duty, VAT and excise for imports to Poland. Free customs calculator with current rates, currency converter and PDF export.