IOSS
Also known as: Import One-Stop Shop
The EU VAT scheme that lets non-EU sellers collect EU VAT at sale on consignments under EUR 150 instead of at customs.
IOSS (Import One-Stop Shop) is the EU's electronic system, in force since 1 July 2021, that lets non-EU sellers register in a single EU member state, collect VAT at the point of sale on ecommerce parcels with intrinsic value ≤EUR 150, and remit it monthly. Parcels shipped under a valid IOSS number clear EU customs without VAT being collected at the border — speeding clearance and avoiding the 'duty-on-doorstep' experience. Parcels above EUR 150 fall back to standard import VAT at customs.