Import One Stop Shop (IOSS)

From 1 July 2021, the eCommerce package introduces changes to how Value-Added Tax (VAT) due on some imported goods can be accounted for. As part of these changes, the Import One Stop Shop (IOSS) is introduced.

The IOSS allows a taxable person to register in a single Member State to declare and pay all European Union (EU) VAT due on imported goods within the scope of the IOSS. Where the IOSS is availed of, the import VAT due on these supplies is not collected by Customs at the time of importation of the goods. The import VAT is instead remitted through a monthly IOSS return.

The IOSS can be used to declare and pay the import VAT due where:

  • the goods in question are located outside the EU at the time they are sold
  • the goods are dispatched in consignments of an intrinsic value not exceeding €150
  • and
  • the goods in question are not subject to excise duties.

The use of the IOSS by suppliers is not mandatory. However, the scheme does have a number of benefits for suppliers and consumers.

A supplier registered for the IOSS will be in a position to:

  • register in one Member State for all supplies within the scope of the IOSS made across the EU
  • report and remit all import VAT due under the IOSS across the EU in one monthly return
  • charge VAT at the applicable rate at the point of sale to a consumer. The goods will then proceed through customs without the need for import VAT to be paid at the point of importation.

Where the IOSS is used, consumers will pay the VAT due on the goods at the point of sale. Consumers will therefore avoid any further tax or customs charges upon delivery of the goods.

Import One Stop Shop (IOSS) registration

The IOSS can be used by both suppliers established in the EU and by suppliers who have no establishment, or fixed establishment, in the EU.

EU suppliers can register directly for the IOSS in their own Member State. However, non-EU suppliers will need to appoint an EU established intermediary to avail of the IOSS.

A supplier established in Ireland can register for the IOSS through the VAT OSS section in their Revenue Online Service (ROS) account.

Further guidance contains more detailed information on the IOSS.