{"id":72999,"date":"2025-04-04T14:22:53","date_gmt":"2025-04-04T12:22:53","guid":{"rendered":"https:\/\/hellotax.com\/blog\/?p=72999"},"modified":"2026-06-30T21:35:38","modified_gmt":"2026-06-30T19:35:38","slug":"ioss-for-non-eu-sellers","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/ioss-for-non-eu-sellers\/","title":{"rendered":"IOSS for Non-EU Sellers: VAT, Intermediary and \u20ac150 Rule Guide"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\">For the lastest information about IOSS, please check <a href=\"https:\/\/hellotax.com\/blog\/ioss-changes-essential-vat-updates-for-2028\">here.<\/a><\/p>\r\n<p>Selling goods from outside the EU to customers in Europe can create VAT and customs challenges, especially when customers receive unexpected import charges at delivery. The Import One-Stop Shop, or IOSS, can help simplify this process for low-value goods.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" class=\"wp-image-73174\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/04\/registering-ioss-non-eu-seller-1-1024x512.png\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/04\/registering-ioss-non-eu-seller-1-1024x512.png 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/04\/registering-ioss-non-eu-seller-1-300x150.png 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/04\/registering-ioss-non-eu-seller-1-768x384.png 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/04\/registering-ioss-non-eu-seller-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1721\" data-end=\"1978\">IOSS for Non-EU sellers applies to distance sales of goods imported into the EU in consignments worth \u20ac150 or less, but from 1 July 2026 these low-value imports may also be affected by the EU\u2019s new temporary \u20ac3 customs duty.<\/p>\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1721\" data-end=\"1978\">It allows VAT to be charged at checkout and reported through one monthly IOSS return, instead of being collected from the customer at import.<\/p>\r\n<p class=\"\" data-start=\"1980\" data-end=\"2199\">For non-EU sellers, the most important point is that an IOSS intermediary is usually required. This intermediary must be established in the EU and is responsible for helping with IOSS registration and monthly reporting.<\/p>\r\n<p data-start=\"2201\" data-end=\"2492\">Important service note: hellotax does not currently provide IOSS intermediary or IOSS registration services. However, we can still help you assess whether IOSS makes sense for your business and build an EU VAT setup that may be easier to connect to IOSS if you later appoint an intermediary.<\/p>\r\n<p data-start=\"2494\" data-end=\"2614\"><a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"2494\" data-end=\"2565\">Book a free consultation<\/a> and get practical guidance on your EU VAT setup.<\/p>\r\n<p data-start=\"2616\" data-end=\"2636\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<h3 class=\"wp-block-heading\">1. Introduction<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2805\" data-end=\"3037\">The IOSS has been available since July 2021, when the EU removed the previous VAT exemption for low-value imports below \u20ac22. Since then, VAT generally applies to imported goods sold to EU consumers, including low-value consignments.<\/p>\r\n<p data-start=\"3039\" data-end=\"3242\">IOSS can make the process easier because VAT is charged when the customer pays online. This can reduce unexpected import VAT at delivery, improve price transparency, and support faster customs clearance.<\/p>\r\n<p data-start=\"3244\" data-end=\"3522\">For IOSS for Non-EU sellers, the scheme can be especially useful when selling directly to EU consumers from a non-EU country, such as the UK, the United States, China, or another third country. However, IOSS is not automatic, and it is not always the right solution for every seller.<\/p>\r\n<p data-start=\"3524\" data-end=\"3542\">You need to check:<\/p>\r\n<ul>\r\n<li data-start=\"3544\" data-end=\"3579\">Whether your goods qualify for IOSS<\/li>\r\n<li data-start=\"3581\" data-end=\"3627\">Whether each consignment is worth \u20ac150 or less<\/li>\r\n<li data-start=\"3629\" data-end=\"3662\">Whether excise goods are involved<\/li>\r\n<li data-start=\"3664\" data-end=\"3716\">Whether a marketplace is already responsible for VAT<\/li>\r\n<li data-start=\"3718\" data-end=\"3755\">Whether you need an IOSS intermediary<\/li>\r\n<li data-start=\"3757\" data-end=\"3839\">Whether another VAT setup, such as local VAT registration or OSS, is more suitable<\/li>\r\n<\/ul>\r\n<h3 class=\"wp-block-heading\">2. Understanding IOSS for Non-EU Sellers<\/h3>\r\n\r\n\r\n\r\n<h6 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4031\" data-end=\"4044\">What is IOSS?<\/h6>\r\n<p class=\"wp-block-paragraph\" data-start=\"4046\" data-end=\"4194\">The Import One-Stop Shop is an EU VAT simplification scheme for distance sales of goods imported from outside the EU to private customers in the EU.<\/p>\r\n<p data-start=\"4196\" data-end=\"4356\">IOSS can be used for goods sold in consignments with an intrinsic value of \u20ac150 or less. It does not apply to excise goods, such as alcohol or tobacco products.<\/p>\r\n<p data-start=\"4358\" data-end=\"4533\">With IOSS, VAT is charged to the customer at checkout. The sale is then reported through a monthly IOSS return, and the VAT is paid through the Member State of identification.<\/p>\r\n<p data-start=\"4535\" data-end=\"4727\">For non-EU sellers, IOSS usually requires an EU-established intermediary. This is why many sellers search for \u201cIOSS intermediary\u201d or \u201cIOSS intermediary UK\u201d when planning EU sales after Brexit.<\/p>\r\n<h6 data-start=\"4729\" data-end=\"4756\">How IOSS works in practice:<\/h6>\r\n<p data-start=\"4758\" data-end=\"4822\">A non-EU seller sells goods worth \u20ac150 or less to an EU customer<\/p>\r\n<p data-start=\"4824\" data-end=\"4898\">VAT is charged at checkout using the VAT rate of the customer\u2019s EU country<\/p>\r\n<p data-start=\"4900\" data-end=\"4945\">The IOSS number is used for customs clearance<\/p>\r\n<p data-start=\"4947\" data-end=\"5022\">The goods can be imported without the customer paying VAT again at delivery<\/p>\r\n<p data-start=\"5024\" data-end=\"5069\">The sale is reported in a monthly IOSS return<\/p>\r\n<p data-start=\"5071\" data-end=\"5259\">Important: IOSS is optional. If you do not use IOSS, import VAT is usually collected at the border or by the carrier, postal operator, courier, or customs representative from the customer.<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3. Benefits of IOSS for Non-EU sellers<\/h3>\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5451\" data-end=\"5553\">IOSS can offer several benefits for non-EU ecommerce sellers shipping low-value goods to EU customers.<\/p>\r\n<h6 data-start=\"5555\" data-end=\"5576\">Simpler VAT reporting<\/h6>\r\n<p data-start=\"5578\" data-end=\"5713\">Instead of dealing with import VAT separately in each EU country, IOSS allows eligible sales to be reported on a single monthly return.<\/p>\r\n<h6 data-start=\"5715\" data-end=\"5744\">Clearer pricing for customers<\/h6>\r\n<p data-start=\"5746\" data-end=\"5878\">Because VAT is charged at checkout, customers are less likely to face surprise import VAT or handling fees when the package arrives.<\/p>\r\n<h6 data-start=\"5880\" data-end=\"5904\">Faster customs clearance<\/h6>\r\n<p data-start=\"5906\" data-end=\"6026\">Using IOSS correctly can support smoother customs clearance because VAT has already been collected at the point of sale.<\/p>\r\n<h6 data-start=\"6028\" data-end=\"6054\">Better customer experience<\/h6>\r\n<p data-start=\"6056\" data-end=\"6181\">Transparent VAT at checkout can reduce refused deliveries, complaints, and refund requests caused by unexpected import costs.<\/p>\r\n<h6 data-start=\"6183\" data-end=\"6210\">More competitive EU selling<\/h6>\r\n<p data-start=\"6212\" data-end=\"6319\">IOSS can help non-EU sellers offer a buying experience that feels closer to buying from an EU-based seller.<\/p>\r\n<p data-start=\"6321\" data-end=\"6551\">However, IOSS is not a full VAT solution for every business. It only applies to eligible imported goods worth \u20ac150 or less. It does not cover goods stored in the EU, goods above \u20ac150, excise goods, or all marketplace transactions.<\/p>\r\n<p><em><strong data-start=\"724\" data-end=\"750\">Important note (2026):<\/strong> hellotax does not currently provide IOSS intermediary or registration services. We advise on IOSS for Non-EU sellers and help you build an EU VAT setup that is ready to plug into IOSS with an intermediary or future service.<\/em><\/p>\r\n<p><strong>Struggling with VAT paperwork or registration hurdles?<\/strong> <strong><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\">Reach out to hellotax<\/a><\/strong> for expert support and guidance.<\/p>\r\n<blockquote class=\"wp-block-quote\">\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<\/blockquote>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4. IOSS and Compliance with EU VAT Rules<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Streamlined Process Overview<\/strong><br \/>With the IOSS, you handle VAT at checkout and report via a single monthly return. For non-EU sellers, an <strong>EU-based intermediary<\/strong> is mandatory. They register your business under the IOSS and handle the monthly filings, ensuring smooth operations and compliance with EU requirements.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Avoiding Multiple VAT Registrations<\/strong><br \/>Before the IOSS, selling to customers in multiple EU countries meant registering for VAT in each of those countries. With the IOSS, you:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li><strong>Register<\/strong> through an intermediary in one EU member state.<\/li>\r\n\r\n\r\n\r\n<li><strong>Collect<\/strong> VAT on goods sold to EU customers at checkout.<\/li>\r\n\r\n\r\n\r\n<li><strong>File<\/strong> a single monthly return detailing all EU sales covered by IOSS.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Ensuring Accurate Tax Collection<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>Upfront VAT<\/strong>: You collect the correct VAT amount on each sale, reducing the risk of undervaluation or missed VAT.<\/li>\r\n\r\n\r\n\r\n<li><strong>Monthly Returns<\/strong>: Submitting your returns via your intermediary helps maintain accurate records across the board.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">For more information on official rules for IOSS for Non-EU sellers, please click\u00a0<a href=\"https:\/\/vat-one-stop-shop.ec.europa.eu\/index_en\" target=\"_blank\" rel=\"noopener\">here.<\/a><\/span><\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5. Navigating Post-Brexit Trade Complexities<\/h3>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Adjusting to Market Changes<\/h3>\r\n\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer wp-block-paragraph\" data-start=\"8546\" data-end=\"8717\">After Brexit, UK sellers became non-EU sellers for many EU VAT purposes. This made IOSS more relevant for UK ecommerce businesses shipping low-value goods to EU consumers.<\/p>\r\n<p data-start=\"8719\" data-end=\"8752\">For UK sellers, IOSS can help by:<\/p>\r\n<ul>\r\n<li data-start=\"8754\" data-end=\"8792\">Allowing VAT to be charged at checkout<\/li>\r\n<li data-start=\"8794\" data-end=\"8839\">Reducing surprise import VAT for EU customers<\/li>\r\n<li data-start=\"8841\" data-end=\"8878\">Supporting smoother customs clearance<\/li>\r\n<li data-start=\"8880\" data-end=\"8947\">Simplifying VAT reporting for eligible consignments of \u20ac150 or less<\/li>\r\n<\/ul>\r\n<p data-start=\"8949\" data-end=\"9222\">However, UK sellers usually need an IOSS intermediary to use the scheme, unless a specific exception applies. This is why searches such as \u201cIOSS intermediary UK\u201d often come from UK ecommerce sellers trying to understand how to continue selling to EU customers after Brexit.<\/p>\r\n<p data-start=\"9224\" data-end=\"9579\">IOSS is not the only possible solution. If your business stores goods in the EU, sells through marketplaces, or ships goods worth more than \u20ac150, you may need a different VAT setup. Our guide to <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/brexit-vat-compliance-uk-sellers\/\" target=\"_new\" rel=\"noopener\" data-start=\"9419\" data-end=\"9492\">Brexit VAT compliance<\/a> explains the wider VAT issues UK sellers should consider when selling to EU customers.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6. Utilizing IOSS Through Intermediaries<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"9766\" data-end=\"9954\">Most non-EU sellers need an IOSS intermediary to use the import scheme. The intermediary must be established in the EU and acts as the point of contact for IOSS registration and reporting.<\/p>\r\n<p data-start=\"9956\" data-end=\"9991\">An IOSS intermediary can help with:<\/p>\r\n<ul>\r\n<li data-start=\"9993\" data-end=\"10033\">IOSS registration in one EU Member State<\/li>\r\n<li data-start=\"10035\" data-end=\"10079\">Obtaining the IOSS VAT identification number<\/li>\r\n<li data-start=\"10081\" data-end=\"10112\">Submitting monthly IOSS returns<\/li>\r\n<li data-start=\"10114\" data-end=\"10147\">Paying VAT collected through IOSS<\/li>\r\n<li data-start=\"10149\" data-end=\"10188\">Supporting recordkeeping and compliance<\/li>\r\n<\/ul>\r\n<p data-start=\"10190\" data-end=\"10380\">For non-EU sellers, this is different from direct registration. Direct IOSS registration is generally available to EU-established sellers, while non-EU sellers normally need an intermediary.<\/p>\r\n<p data-start=\"10382\" data-end=\"10561\">This is especially relevant for UK businesses after Brexit. A UK seller without an EU establishment will usually need an IOSS intermediary UK sellers can use to access the scheme.<\/p>\r\n<p data-start=\"10563\" data-end=\"10752\">Important: an IOSS intermediary is not the same as a general tax advisor or fiscal representative. The role is specific to the IOSS import scheme and comes with particular responsibilities.<\/p>\r\n<p data-start=\"10754\" data-end=\"10941\">Need help deciding whether IOSS, OSS, local VAT registration, or marketplace VAT rules apply to your sales? hellotax can help you review your flows and prepare a cleaner EU VAT structure.<\/p>\r\n<p data-start=\"10943\" data-end=\"11078\"><a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"10943\" data-end=\"11014\">Book a free consultation<\/a> and get practical guidance before choosing your next VAT setup.<\/p>\r\n<p data-start=\"11080\" data-end=\"11100\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<h3 class=\"wp-block-heading\">7. Eligibility Criteria for IOSS<\/h3>\r\n\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer wp-block-paragraph\" data-start=\"11273\" data-end=\"11430\">IOSS can only be used for specific types of sales. Before using the scheme, sellers should check whether the goods, customer, and shipping flow are eligible.<\/p>\r\n<p data-start=\"11432\" data-end=\"11453\">IOSS may apply where:<\/p>\r\n<ul>\r\n<li data-start=\"11455\" data-end=\"11500\">Goods are sold to private customers in the EU<\/li>\r\n<li data-start=\"11502\" data-end=\"11557\">Goods are dispatched or transported from outside the EU<\/li>\r\n<li data-start=\"11559\" data-end=\"11613\">The intrinsic value of the consignment is \u20ac150 or less<\/li>\r\n<li data-start=\"11615\" data-end=\"11657\">The goods are not subject to excise duties<\/li>\r\n<li data-start=\"11659\" data-end=\"11685\">VAT is charged at checkout<\/li>\r\n<li data-start=\"11687\" data-end=\"11740\">The correct IOSS number is used for customs clearance<\/li>\r\n<\/ul>\r\n<p data-start=\"11742\" data-end=\"11897\">The \u20ac150 threshold applies per consignment. If the consignment value is above \u20ac150, IOSS cannot be used, and normal import VAT and customs procedures apply.<\/p>\r\n<p data-start=\"11899\" data-end=\"12092\">IOSS also does not normally apply to goods that are already stored in the EU. If you store products in an EU warehouse or fulfillment center, you may need local VAT registrations or OSS instead.<\/p>\r\n<p data-start=\"12094\" data-end=\"12339\">For a wider overview of registration, filing, invoicing, and recordkeeping tasks, our <a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/blog\/eu-vat-compliance-checklist\/?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"12180\" data-end=\"12265\">EU VAT compliance checklist<\/a> can help online sellers understand the steps needed for safer EU selling.<\/p>\r\n<h3 data-section-id=\"1ie3r1e\" data-start=\"741\" data-end=\"808\"><em>New for 2026: the temporary \u20ac3 customs duty on low-value imports<\/em><\/h3>\r\n<p data-start=\"810\" data-end=\"1048\">From 1 July 2026, the EU will introduce a temporary \u20ac3 customs duty on many low-value goods imported from outside the EU. This applies to goods with a value of up to \u20ac150 and is part of the EU\u2019s wider customs reform for ecommerce imports.<\/p>\r\n<p data-start=\"1050\" data-end=\"1293\">This change is important for IOSS for Non-EU sellers because IOSS is also used for low-value imported goods up to \u20ac150. However, the \u20ac3 charge is not VAT. IOSS deals with VAT collection and reporting, while the new \u20ac3 amount is a customs duty.<\/p>\r\n<p data-start=\"1295\" data-end=\"1554\">In practice, sellers should review their pricing, checkout setup, delivery terms and customer communication. Even if VAT is collected through IOSS at checkout, the new customs duty may still affect the total landed cost of selling low-value goods into the EU.<\/p>\r\n<p data-start=\"1556\" data-end=\"1866\">The rule is currently planned as a temporary measure until 1 July 2028, when wider EU customs reforms are expected to apply. Non-EU sellers should monitor how the charge is implemented by carriers, customs brokers and marketplaces, as the practical handling may affect checkout pricing and delivery experience.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8. Steps to Implement IOSS<\/h3>\r\n\r\n\r\n\r\n<p class=\"PDq2pG_selectionAnchorContainer wp-block-paragraph\" data-start=\"12532\" data-end=\"12648\">If IOSS is suitable for your business, the implementation process usually involves both VAT and operational changes.<\/p>\r\n<p data-start=\"12650\" data-end=\"12690\"><strong>Step 1: Check whether your sales qualify<\/strong><\/p>\r\n<p data-start=\"12692\" data-end=\"12853\">Confirm that the goods are imported from outside the EU, sold to private customers, not subject to excise duties, and shipped in consignments worth \u20ac150 or less.<\/p>\r\n<p data-start=\"12855\" data-end=\"12905\"><strong>Step 2: Check whether a marketplace is responsible<\/strong><\/p>\r\n<p data-start=\"12907\" data-end=\"13113\">If you sell through a marketplace, the marketplace may be treated as the deemed supplier for some low-value imported goods. In that case, the marketplace may be responsible for collecting and reporting VAT.<\/p>\r\n<p data-start=\"13115\" data-end=\"13151\"><strong>Step 3: Appoint an IOSS intermediary<\/strong><\/p>\r\n<p data-start=\"13153\" data-end=\"13278\">Most non-EU sellers need an EU-established IOSS intermediary. The intermediary helps with registration and monthly reporting.<\/p>\r\n<p data-start=\"13280\" data-end=\"13321\"><strong>Step 4: Set up VAT collection at checkout<\/strong><\/p>\r\n<p data-start=\"13323\" data-end=\"13423\">Your store or marketplace setup must charge the correct VAT rate based on the customer\u2019s EU country.<\/p>\r\n<p data-start=\"13425\" data-end=\"13453\"><strong>Step 5: Prepare customs data<\/strong><\/p>\r\n<p data-start=\"13455\" data-end=\"13604\">The IOSS number must be passed correctly through the customs process. If it is missing or incorrect, the customer may be charged VAT again at import.<\/p>\r\n<p data-start=\"13606\" data-end=\"13639\"><strong>Step 6: File monthly IOSS returns<\/strong><\/p>\r\n<p data-start=\"13641\" data-end=\"13779\">Eligible IOSS sales must be reported monthly through the intermediary. You should keep detailed transaction records to support the return.<\/p>\r\n<p data-start=\"13781\" data-end=\"13821\"><strong>Step 7: Review non-IOSS sales separately<\/strong><\/p>\r\n<p data-start=\"13823\" data-end=\"13936\">Sales above \u20ac150, sales from EU stock, B2B sales, and excise goods may need a different VAT or customs treatment.<\/p>\r\n<p data-start=\"13938\" data-end=\"14219\">hellotax does not currently provide IOSS intermediary or IOSS registration services. However, we can help you review your EU VAT flows, identify whether IOSS is likely to be useful, and prepare your wider VAT setup around local registrations, OSS, or other compliance requirements.<\/p>\r\n<ul class=\"wp-block-list\"><\/ul>\r\n<!-- \/wp:post-content -->\r\n\r\n<!-- wp:quote -->\r\n<p><strong>Ready to plan for using the IOSS but not sure where to start?<\/strong> <a href=\"https:\/\/hellotax.com\/contact-us?button=blog\">hellotax<\/a> can help you design a VAT setup that works today (with local registrations, OSS, or other schemes) and is ready to connect to IOSS if you implement it later.<\/p>\r\n<!-- \/wp:quote -->\r\n\r\n<!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator -->\r\n\r\n<!-- wp:heading {\"level\":3,\"className\":\"\"} -->\r\n<h3 class=\"wp-block-heading\">9. Conclusion: The Future of IOSS and Global Trade<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"14431\" data-end=\"14679\">IOSS remains an important VAT simplification for non-EU sellers shipping low-value goods to customers in the EU. It can improve checkout transparency, reduce import VAT surprises, and simplify reporting for eligible consignments worth \u20ac150 or less.<\/p>\r\n<p data-start=\"14681\" data-end=\"14858\">However, IOSS is not a complete solution for every seller. It does not apply to goods above \u20ac150, excise goods, goods already stored in the EU, or every marketplace transaction.<\/p>\r\n<p data-start=\"14860\" data-end=\"14874\">Key takeaways:<\/p>\r\n<ul>\r\n<li data-start=\"14876\" data-end=\"14939\">IOSS can be used for eligible imported goods worth \u20ac150 or less<\/li>\r\n<li data-start=\"14941\" data-end=\"15010\">VAT is charged at checkout and reported through a monthly IOSS return<\/li>\r\n<li data-start=\"15012\" data-end=\"15072\">Most non-EU sellers need an EU-established IOSS intermediary<\/li>\r\n<li data-start=\"15074\" data-end=\"15123\">UK sellers often need to review IOSS after Brexit<\/li>\r\n<li data-start=\"15125\" data-end=\"15231\">IOSS should be checked together with OSS, local VAT registration, marketplace rules, and customs processes<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:separator --><\/li>\r\n<\/ul>\r\n<h2 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"16740\" data-end=\"16774\">FAQs about IOSS for Non-EU sellers<\/h2>\r\n<h3 data-start=\"16776\" data-end=\"16808\">What is IOSS for Non-EU sellers?<\/h3>\r\n<p data-start=\"16810\" data-end=\"17112\">IOSS for Non-EU sellers is an EU VAT simplification scheme for distance sales of goods imported from outside the EU to private customers in the EU. It can be used for eligible consignments with an intrinsic value of \u20ac150 or less. VAT is charged at checkout and reported through one monthly IOSS return.<\/p>\r\n<h3 data-start=\"17114\" data-end=\"17158\">Do non-EU sellers need an IOSS intermediary?<\/h3>\r\n<p data-start=\"17160\" data-end=\"17380\">In most cases, yes. Non-EU sellers usually need an EU-established IOSS intermediary to use the import scheme. The intermediary helps with IOSS registration, monthly IOSS returns, VAT payments, and compliance obligations.<\/p>\r\n<h3 data-start=\"17382\" data-end=\"17422\">Do UK sellers need an IOSS intermediary?<\/h3>\r\n<p data-start=\"17424\" data-end=\"17628\">Usually, yes. Since Brexit, UK sellers are generally treated as non-EU sellers for IOSS purposes. A UK seller without an EU establishment will usually need an EU-based IOSS intermediary to use the scheme.<\/p>\r\n<h3 data-start=\"17630\" data-end=\"17668\">Can IOSS be used for goods above \u20ac150?<\/h3>\r\n<p data-start=\"17670\" data-end=\"17852\">No. IOSS can only be used for eligible imported goods in consignments with an intrinsic value of \u20ac150 or less. Goods above this value follow normal import VAT and customs procedures.<\/p>\r\n<h3 data-start=\"17854\" data-end=\"17897\">Does IOSS apply if I store goods in the EU?<\/h3>\r\n<p data-start=\"17899\" data-end=\"18110\">No. IOSS is designed for goods imported from outside the EU and sold to EU consumers. If your goods are already stored in an EU warehouse or fulfilment centre, you may need local VAT registration or OSS instead.<\/p>\r\n<h3 data-start=\"18112\" data-end=\"18149\">Is IOSS mandatory for non-EU sellers?<\/h3>\r\n<p data-start=\"18151\" data-end=\"18393\">No. IOSS is optional. However, if you do not use IOSS, import VAT is usually collected at import or from the customer by the carrier, courier, postal operator, or customs representative. This can create a less transparent delivery experience.<\/p>\r\n<h3 data-section-id=\"134ua4o\" data-start=\"2442\" data-end=\"2500\">What is the new \u20ac3 customs duty for low-value imports?<\/h3>\r\n<p data-start=\"2502\" data-end=\"2915\" data-is-last-node=\"\" data-is-only-node=\"\">From 1 July 2026, the EU will apply a temporary \u20ac3 customs duty to many low-value goods imported from outside the EU with a value of up to \u20ac150. This is separate from VAT. IOSS still concerns VAT collection and reporting at checkout, while the \u20ac3 charge is a customs duty linked to the EU\u2019s wider customs reform. Non-EU sellers should review how this may affect pricing, delivery terms, and customer communication.<\/p>\r\n<ul class=\"wp-block-list\"><!-- \/wp:separator --><\/ul>\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator -->\r\n\r\n<!-- wp:heading {\"level\":4,\"className\":\"\"} -->\r\n<h4 class=\"wp-block-heading\">Take the Next Step with hellotax<\/h4>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph {\"className\":\"\"} -->\r\n<p data-start=\"15459\" data-end=\"15767\">If you are a non-EU seller targeting the European market, IOSS can be useful, but it is only one part of your VAT setup. The right solution depends on where your goods are shipped from, whether you store products in the EU, which marketplaces you use, and whether your consignments stay below the \u20ac150 limit.<\/p>\r\n<p data-start=\"15769\" data-end=\"16016\">hellotax does not currently provide IOSS intermediary or IOSS registration services. However, we can still help you understand whether IOSS for Non-EU sellers is relevant for your business and what VAT setup may be needed before or alongside IOSS.<\/p>\r\n<p data-start=\"16018\" data-end=\"16040\">Our team can help you:<\/p>\r\n<p data-start=\"16042\" data-end=\"16066\">Review your EU VAT flows<\/p>\r\n<p data-start=\"16068\" data-end=\"16144\">Identify whether OSS, local VAT registration, or marketplace VAT rules apply<\/p>\r\n<p data-start=\"16146\" data-end=\"16239\">Prepare your VAT setup so it can work more smoothly if you appoint an IOSS intermediary later<\/p>\r\n<p data-start=\"16241\" data-end=\"16314\">Avoid unnecessary registrations where a simpler solution may be available<\/p>\r\n<p data-start=\"16316\" data-end=\"16453\">If you are not sure whether IOSS, OSS, or local VAT registration is the right route, it is worth speaking to us before making a decision.<\/p>\r\n<p data-start=\"16455\" data-end=\"16575\"><a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"16455\" data-end=\"16526\">Book a free consultation<\/a> and get practical guidance on your EU VAT setup.<\/p>\r\n<p data-start=\"16577\" data-end=\"16597\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph {\"className\":\"\"} -->\r\n<p>&nbsp;<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>&nbsp;<\/p>\r\n<!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>For the lastest information about IOSS, please check here. Selling goods from outside the EU to customers in Europe can create VAT and customs challenges, especially when customers receive unexpected import charges at delivery. The Import One-Stop Shop, or IOSS, can help simplify this process for low-value goods. IOSS for Non-EU sellers applies to distance [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":73169,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5584],"tags":[5935,5961,6393],"class_list":["post-72999","post","type-post","status-publish","format-standard","has-post-thumbnail","category-vat-registration","tag-cross-border-e-commerce-vat","tag-eu-vat","tag-ioss","entry"],"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=72999"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/73169"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=72999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=72999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=72999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}