For non-EU sellers like you, the IOSS (Import One Stop Shop)
is a powerful tool to sell low-value goods to EU consumers. Here’s the complete guide:
When CAN you use IOSS? (Strict conditions)
✅ CASES where IOSS DOES apply:
• PHYSICAL goods imported from OUTSIDE the EU
• Value ≤ €150 PER INDIVIDUAL SHIPMENT (including shipping)
• Buyer: FINAL CONSUMER (B2C)
• First point of entry: EU (no previous storage in the EU)
• Examples: Clothing, accessories, small electronics, toys
❌ CASES where IOSS does NOT apply:
• Goods > €150 per shipment
• B2B sales (business transactions)
• Goods stored within the EU (use OSS Union instead)
• Digital services (use OSS Non-Union)
• Excise goods (alcohol, tobacco)
• New means of transport
Practical example for your business ComeFruta:
✅ Fresh fruit box €45 + shipping €8 = €53 → IOSS OK
❌ Premium fruit box €180 → NO IOSS (regular import VAT)
How does IOSS work step by step?
1. You charge VAT to the buyer at checkout
(VAT rate based on the buyer’s country of destination)(through ONE EU country of your choice)
“IM I IRELAND 1234567890”
(the customer pays NOTHING extra upon delivery)
Visual flow:
EU Customer ← purchase → You (non-EU)
↓ (you charge destination VAT)
↓ IOSS label
Parcel → EU Customs → Customer (0€ extra)
↓
You → File/pay VAT (in one EU country)
Do you need a fiscal representative? YES – MANDATORY
For non-EU sellers, you must appoint an IOSS INTERMEDIARY established in the EU.
✅ Intermediary = EU company that:
• Registers your IOSS number (IMxxxx)
• Submits monthly VAT returns for you
• Pays collected VAT to EU authorities
• Signs a compliance contract with you (joint liability)
❌ You CANNOT register directly yourself
Countries where you can register (choose any):
• Ireland (recommended – English-speaking, efficient)
• Estonia (low-cost, fully digital)
• Netherlands (strong infrastructure)
• Lithuania (fast processing)
• Any of the 27 EU Member States
Who offers IOSS intermediary services?
| Provider | Country | Approx. Cost | Advantages |
|---|---|---|---|
| SimpleVAT | Ireland | €99/month + setup | Very popular, English-speaking |
| Taxually | Ireland | €120/month | E-commerce integration |
| Avalara | Multiple | €150+/month | Large-scale compliance |
| Marosa VAT | Lithuania | €89/month | Cost-effective |
| Vertex | Netherlands | €200+/month | Enterprise-grade |
| Ship24 | Estonia | €75/month | Digital-first approach |
