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This guide explains the main IOSS changes for 2026\u20132028, what the \u20ac3 duty means, how the \u20ac150 threshold is changing, and what non-EU sellers should review now.<\/p>\r\n
Important service note:<\/strong> hellotax does not currently act as an IOSS intermediary and does not offer IOSS registration as a standalone service. However, we can help you assess your EU VAT setup, understand whether IOSS may be relevant, and prepare your VAT processes so they can work more smoothly with an IOSS intermediary or future service.<\/p>\r\n Book a free consultation<\/a> and get practical guidance on your EU VAT setup.<\/p>\r\n Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n The Import One-Stop Shop, or IOSS, has been used since July 2021 to simplify VAT reporting for eligible low-value goods imported into the EU. It allows sellers to charge VAT at checkout and report it through one monthly IOSS return, instead of leaving the customer to pay import VAT when the package arrives.<\/p>\r\n Until now, IOSS has mainly been discussed together with the \u20ac150 threshold. This is because IOSS can only be used for eligible consignments with an intrinsic value of \u20ac150 or less.<\/p>\r\n However, the EU is changing the customs and VAT environment for low-value imports. The most important update for sellers is that the \u20ac150 customs duty relief is being removed earlier than originally expected. As a transition measure, a temporary \u20ac3 customs duty will apply to certain low-value imports from 1 July 2026 until 1 July 2028.<\/p>\r\n This means sellers should not wait until 2028. If you ship low-value goods from outside the EU to EU consumers, you should review your checkout pricing, customs data, delivery terms, VAT process, and IOSS readiness now.<\/p>\r\n\r\n\r\n\r\n The IOSS changes should be understood in two stages: the temporary 2026 customs duty and the wider EU customs reform expected in 2028.<\/p>\r\n New \u20ac3 customs duty from 1 July 2026<\/strong><\/p>\r\n From 1 July 2026, the EU applies a temporary \u20ac3 customs duty to certain low-value ecommerce imports from outside the EU. This applies to goods in consignments with a value of up to \u20ac150.<\/p>\r\n This is important because low-value imports have traditionally been free from customs duty, even though import VAT still applied. The new \u20ac3 duty changes the cost structure for many ecommerce sellers shipping low-value goods into the EU.<\/p>\r\n For sellers, this means the total landed cost of low-value EU sales may increase. You may need to review product pricing, shipping costs, checkout wording, customs data, delivery terms, marketplace settings and customer communication.<\/p>\r\n The \u20ac3 duty does not replace IOSS. IOSS remains a VAT reporting scheme, while the \u20ac3 amount is a customs duty measure.<\/p>\r\n Special Arrangement and non-IOSS sales<\/strong><\/p>\r\n The Special Arrangement currently allows import VAT to be collected from the customer by postal operators, couriers or customs representatives in certain low-value import cases where IOSS is not used.<\/p>\r\n As the EU moves towards a more digital customs and VAT framework, sellers relying on this process should review whether it will remain practical for their business. Even where non-IOSS import procedures remain available, they can create extra delivery charges, customs delays, refused parcels and a weaker customer experience.<\/p>\r\n This does not mean every seller must automatically register for IOSS. However, sellers should compare IOSS with standard import procedures, marketplace VAT collection, OSS, and local VAT registration where relevant.<\/p>\r\n Increased pressure on customs intermediaries<\/strong><\/p>\r\n Customs intermediaries, postal operators and couriers are likely to apply stricter checks as EU customs rules become more demanding. This may affect documentation, data quality, fees, onboarding requirements and parcel clearance.<\/p>\r\n For sellers, this means accurate product data, customs values, VAT treatment and delivery terms will become even more important.<\/p>\r\n What may happen to the \u20ac150 threshold?<\/strong><\/p>\r\n The current IOSS system is still linked to eligible imported goods with an intrinsic value of \u20ac150 or less. Sellers should continue using the \u20ac150 threshold when deciding whether IOSS can apply.<\/p>\r\n However, the EU is moving towards removing the customs duty relief for low-value imports. The temporary \u20ac3 duty from 2026 is an early step before the wider customs reform expected in 2028.<\/p>\r\n For now, sellers should treat the \u20ac150 value as still important for IOSS eligibility, while also preparing for the new customs cost from 2026.<\/p>\r\n \ud83d\udc49 New to IOSS?<\/strong> If you’re not yet familiar with how the Import One-Stop Shop works or whether it’s the right solution for your business, check out our comprehensive guide: IOSS for Non-EU Sellers<\/strong><\/a>. It covers everything from how to register to what kind of goods qualify\u2014perfect for understanding the basics before diving into the 2028 updates.<\/p>\r\n\r\n\r\n\r\n The IOSS changes mainly affect sellers that ship low-value goods from outside the EU to private customers in the EU.<\/p>\r\n This includes:<\/p>\r\n The changes are especially important for sellers with high volumes of low-value parcels<\/strong>. Even a small fixed duty, such as the temporary \u20ac3 customs duty expected from 1 July 2026, can affect margins if the products are low-cost or shipped frequently.<\/p>\r\n IOSS remains optional<\/strong>, but sellers who do not use IOSS still need a clear import VAT and customs process. In some cases, VAT may be collected from the customer at the point of import by the carrier, courier, postal operator, or customs representative. This can create extra charges, delivery delays, refused parcels, and a poor customer experience.<\/p>\r\n\r\n\r\n\r\n To find out more about the changes in the law, read here.<\/a><\/p>\r\n\r\n\r\n\r\n Sellers should start reviewing their EU import and VAT setup before the 2026 and 2028 changes create operational pressure.<\/p>\r\n IOSS currently applies to eligible imported goods with an intrinsic value of \u20ac150 or less. The new temporary \u20ac3 customs duty from 1 July 2026 also focuses on low-value imports in this range. If you sell products close to or below this value, you should review whether IOSS, standard import procedures, or marketplace VAT rules apply.<\/p>\r\n A fixed \u20ac3 duty can have a bigger impact on low-cost products than on higher-value items. Sellers should check whether product prices, shipping fees, delivery terms, or marketplace pricing need to be adjusted.<\/p>\r\n IOSS can reduce import VAT surprises for customers because VAT is charged at checkout. However, it is not always the right solution. It does not apply to goods above \u20ac150, excise goods, B2B sales, or goods already stored in the EU.<\/p>\r\n If you sell through a marketplace, the platform may be treated as the deemed supplier in some low-value import cases. This means the marketplace may be responsible for collecting VAT. Do not assume the same VAT treatment applies to your own website, Amazon, TikTok Shop, Shopify, or other sales channels.<\/p>\r\n Your courier, postal operator, or customs representative should be able to explain how the \u20ac3 duty will be applied, how import VAT will be handled, and how IOSS numbers should be passed through customs data. Incorrect customs data can lead to delays, double VAT charges, or customer complaints.<\/p>\r\n If you store goods in the EU, IOSS is usually not the right scheme for those sales. You may need local VAT registration, OSS, or another VAT setup depending on your stock locations and sales flows. Our EU VAT compliance checklist<\/a> can help you review registrations, filing obligations, invoices, records, and VAT reporting tasks across Europe.<\/p>\r\n Important service note:<\/strong> hellotax does not currently act as an IOSS intermediary and does not offer IOSS registration as a standalone service. However, we can help you review your EU VAT setup, understand whether IOSS may be relevant, and identify whether OSS, local VAT registration, marketplace rules, or another solution may be more practical for your business.<\/p>\r\n Book a free consultation<\/a> and get practical guidance before the new IOSS and customs changes affect your EU sales.<\/p>\r\n Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n The upcoming IOSS and customs changes can make VAT planning more complex for online sellers, especially if you ship low-value goods from outside the EU to customers in several EU countries.<\/p>\r\n Important service note:<\/strong> hellotax does not currently act as an IOSS intermediary and does not offer IOSS registration as a standalone service. This means we should not be listed as your IOSS intermediary or as the provider for your monthly IOSS returns.<\/p>\r\n However, hellotax can still help you understand your wider EU VAT position and prepare a practical compliance setup. This can be useful before you decide whether to work with an IOSS intermediary or use another VAT solution.<\/p>\r\n hellotax can help you:<\/p>\r\n For many sellers, the key question is not only \u201cDo I need IOSS?\u201d but also whether IOSS is the best option compared with OSS, local VAT registrations, marketplace VAT collection, or another import setup.<\/p>\r\n If you are unsure which route fits your business, it is worth getting professional guidance before the 2026 and 2028 changes affect your pricing, customs process, and customer experience.\u00a0Contact us today<\/a> to ensure your business is fully prepared and compliant with the upcoming IOSS changes in 2028.<\/p>\r\n![\"\"](\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\")
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1. Introduction: Preparing for VAT IOSS Changes in 2028<\/h2>\r\n\r\n\r\n\r\n
2. What are the IOSS changes from 2026 to 2028?<\/h2>\r\n\r\n\r\n\r\n
3. Who is Affected by These IOSS Changes?<\/h2>\r\n\r\n\r\n\r\n
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4. Practical Tips to Ensure VAT Compliance after IOSS Changes<\/h2>\r\n\r\n\r\n\r\n
1. Check whether your goods fall under the \u20ac150 value range<\/h3>\r\n
2. Review your product margins<\/h3>\r\n
3. Check whether IOSS is suitable<\/h3>\r\n
4. Review marketplace responsibility<\/h3>\r\n
5. Speak with logistics and customs partners<\/h3>\r\n
6. Review your wider EU VAT setup<\/h3>\r\n
Common pitfalls to avoid<\/h3>\r\n
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5. How hellotax Supports Your Business Through VAT IOSS Changes<\/h2>\r\n\r\n\r\n\r\n
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