IOSS - Import One Stop Shop
Duties & taxesDirective 2006/112/EC (VAT); Regulation (EU) 2019/2026
PL: IOSS - Import One Stop Shop | DE: IOSS - Import One Stop Shop
Definition
IOSS (Import One Stop Shop) is a VAT scheme that enables online sellers established outside the EU, or their intermediaries, to collect and account for VAT on eligible sales of goods valued up to EUR 150. The buyer pays VAT at purchase, and import VAT is not charged again at clearance when the IOSS conditions are met.
Customs duty from 1 July 2026: the temporary €3 duty covers eligible goods sold through distance sales in consignments valued up to €150, regardless of the VAT scheme, including IOSS. An ‘item’ is determined by tariff classification, not the number of physical pieces. Commission examples: 5 identical T-shirts = €3; a T-shirt and a watch = €6. The Commission states an exception for goods under preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1.
Customs duty from 1 July 2026: the temporary €3 duty covers eligible goods sold through distance sales in consignments valued up to €150, regardless of the VAT scheme, including IOSS. An ‘item’ is determined by tariff classification, not the number of physical pieces. Commission examples: 5 identical T-shirts = €3; a T-shirt and a watch = €6. The Commission states an exception for goods under preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1.