IOSS: The Regime for Import Sales Under €150

Introduction: IOSS, the Solution for Small Parcels

Since July 1, 2021, the VAT exemption on small consignments (< €22) has disappeared. Every imported parcel, even the smallest, is now subject to VAT.

The IOSS (Import One-Stop Shop) is the European Union's answer to this challenge. A regime that allows collecting VAT at the point of sale and offering a frictionless customer experience.

End of Exemption

Before July 2021, parcels under €22 were exempt from import VAT. This exemption has been removed. Now, every imported parcel is taxable, regardless of amount.

How Does IOSS Work?

The Basic Principle

Without IOSS, parcels are blocked at customs and clients face unexpected fees.

With IOSS:

1You collect VAT at the point of sale

2You mention your IOSS number on the parcel

3The parcel clears customs without blocking

4The customer receives their parcel directly, without fees

€0fees for customerWith IOSS, no surprise at delivery

Conditions of Use

IOSS is reserved for:

B2C sales (to individuals)
Goods with intrinsic value ≤ €150
Goods imported from third countries (outside EU)

IOSS Registration

Registration is done through your national tax authority. You'll receive an IOSS number starting with "IM" followed by your country code.

Conclusion: IOSS, a Worthwhile Investment

For e-commerce sellers regularly importing products under €150, IOSS is no longer an option, it's a business necessity.