IOSS for E-commerce

The distance sales of low-value import goods within the EU does not require a regular VAT registration but can be replaced by a simplified IOSS VAT compliance.
What is IOSS VAT compliance?

It is a simplified declaration and payment of VAT within the EU for distance sales of low-value imported goods to EU customers. The low value means an intrinsic value lower than 150 EUR. These goods will be exempt from customs duty but will be subject to VAT in the relevant EU country.
It can be filed for all EU countries from one EU member country, where the non-EU company needs to get registered for IOSS. Thus, instead of getting registered for VAT in various EU countries, the non-EU company is allowed to file one summarized VAT return from the one country thus saving a lot of compliance costs.

Who are eligible for IOSS?
  • EU companies who are distance sellers of low value imported goods within the EU
  • Non-EU companies who are distance sellers of low value imported goods within the EU (direct and indirect compliance)

If the intrinsic value of the goods turns out to be higher than 150 EUR, it will fall under the traditional importation rules.

What to do?

If you fulfill the above criteria, you can either register for IOSS yourself or you can appoint one EU-established intermediary, such as CCSG, to represent you in all EU countries for IOSS purposes and make the VAT declarations and payments for you in the IOSS scheme.

Stay ahead in the global market with IOSS.

Start simplifying your cross-border e-commerce operations and focus on growing your business.