Import One Stop Shop (IOSS)

Do I have to use the IOSS scheme?
No, both OSS and IOSS schemes are optional and businesses are not required to use them, they can use standard VAT registrations and file their VAT returns u...
Tue, 12 Oct, 2021 at 1:20 PM
I am importing goods to the EU and the value can be below EUR 150 and above EUR 150. Can I use the IOSS for all imports?
No, the IOSS scheme can be used only for the imports of goods below EUR 150.    For the imports above EUR 150 no simplification is available and the curre...
Tue, 12 Oct, 2021 at 1:21 PM
Does the threshold of EUR 150 apply per product?
No, the threshold is per consignment, ie. the value of the package cannot exceed EUR 150.
Tue, 12 Oct, 2021 at 1:22 PM
Do I need a tax representative if I want to use IOSS scheme?
Yes, Non-EU businesses that want to use the IOSS scheme have to appoint an intermediary (tax representative) that will file IOSS returns on their behalf and...
Tue, 12 Oct, 2021 at 1:23 PM
Can I choose a country where to register for the IOSS scheme?
No, there are specific rules that determine the country of registration for the IOSS.   Businesses established in the EU have to register in the country o...
Tue, 12 Oct, 2021 at 1:24 PM