Import One Stop Shop (IOSS) / import scheme
Simplifies declaration and payment of VAT for distance sales of low value goods not exceeding EUR 150 imported from third territories or third countries.
The table shows what the official pages state, with the wording and the date we read it. A row marked "Not stated" means the pages we read do not say; it does not mean there is no rule.
What the official pages state
| Question | What the official page states | Source |
|---|---|---|
| What it covers | Simplifies declaration and payment of VAT for distance sales of low value goods not exceeding EUR 150 imported from third territories or third countries.Official wordingThe Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT for distance sales of low value goods not exceeding 150€ imported from third territories or third countries. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Who can or must use it | Any taxable person making distance sales of goods imported from a third territory or third country in consignments not exceeding EUR 150; a person with no EU establishment needs to appoint an intermediary. Exception stated by the Commission: a supplier established in a third country with a mutual assistance agreement for VAT recovery (e.g. Norway) needs no intermediary for goods dispatched from that country. Goods subject to excise duty cannot be declared in the import scheme. Official wordingAny taxable person who carries out distance sales of goods imported from a third territory or a third country in consignments not exceeding EUR 150 can register for the import scheme. If that person has no establishment in the EU, he needs to appoint an intermediary to be able to use the scheme. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Where to register | vat-one-stop-shop.ec.europa.eu Member State of identification: where the business is established; a non-EU supplier uses the Member State of its intermediary's registration. Official wordingIf the taxable person is established outside the EU, he needs to appoint an intermediary to be able to use the import scheme. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Return deadline | Monthly return, due by the last day of the following month Tax period and deadline as stated: the return and payment are due by the end of the month following the tax period. Official wordingThe tax period is the calendar quarter for the non-Union and Union scheme and the calendar month for the import scheme. The One Stop Shop VAT return (and accompanying payment) is required to be submitted by the end of the month following the tax period covered by the return. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Returns and deadlines | Included in the subscription. See the subscription | — |
| Steps | Included in the subscription. See the subscription | — |