GLOSSARY & TERMS

IOSS: Import One-Stop Shop

Since July 2021, all goods imported into the EU are subject to VAT, regardless of value. Every shipment up to €150 sent directly to EU consumers needs VAT. This tax must be collected and reported at the rate of the destination country.

At PostNord, we help global e-commerce businesses follow these rules. We also ensure a smooth delivery experience for your customers.

What is IOSS?

The EU’s Import One Stop Shop (IOSS) is a simplified VAT scheme designed for cross-border B2C e-commerce. It allows you to:

Collect VAT from your customer at the checkout
Declare and pay it in a single monthly EU return
Avoid unexpected charges and delays at delivery

Your options with IOSS

Depending on your setup and resources, you can choose from several approaches:

Selling through a marketplace
- Major marketplaces like Amazon, eBay, and Etsy are already IOSS-registered.
- Simply provide the marketplace’s IOSS number and full customs data when shipping with PostNord.
- VAT collection and reporting are handled by the marketplace.
Registering for IOSS yourself
- Register via an EU intermediary to obtain your own IOSS number.
- Collect VAT at checkout and declare it in a monthly return.
- Share your IOSS number and customs data with PostNord when booking your shipments.

Assisted IOSS solutions
- Work with a third-party provider who manages IOSS registration and reporting for you.
- Some partners offer full landed cost calculations (VAT, duty, HS codes, compliance checks) to simplify checkout and customs clearance.
- Ideal if you want to focus on selling while ensuring compliance.

⚠️ Note: IOSS only applies to B2C parcels valued up to €150. For higher-value shipments or B2B trade, standard VAT and customs rules apply.

What happens if you don’t use IOSS?

If you ship without IOSS, parcels are treated as Delivered Duties Unpaid (DDU):

The recipient must pay VAT, possible customs duties, and handling fees before delivery.
Unexpected costs often result in refused parcels, delays, or returns.
This risks damaging the customer experience.

Why choose PostNord for IOSS shipments?

Faster border clearance across the EU
No surprise fees for your customers
Better delivery reliability and satisfaction
Flexible solutions tailored to your business

👉 Ready to simplify VAT compliance and improve your EU deliveries? Contact PostNord to explore IOSS and duty-paid solutions.

Read about th 5 Key VAT changes for EU's €150 import threshold

Questions? Answers.

What is IOSS, and how does it benefit my business?

IOSS, or Import One-Stop Shop, is a simplified VAT collection and payment scheme for e-commerce businesses importing low-value goods into the EU. It allows you to collect and remit VAT at the point of sale, streamlining customs clearance and reducing administrative burdens.

Is IOSS mandatory for my business?

While IOSS registration is not mandatory, it offers significant benefits, including simplified customs procedures, reduced delays, and improved customer experience. We recommend registering for IOSS to enhance your cross-border operations.

What goods are eligible for IOSS?

Goods valued at €150 or less imported into the EU are eligible for IOSS. This includes most low-value shipments sold directly to EU consumers through e-commerce platforms.

How do I calculate and collect VAT under IOSS?

You can calculate VAT based on the applicable rate in the EU member state of destination and collect it from customers at the point of sale. Our shipping solutions can assist in generating IOSS-compliant invoices and labels.

What happens if I don't use IOSS for my shipments?

Without IOSS, your shipments may be subject to customs duties, taxes, and administrative fees upon importation into the EU. This can lead to delays, additional costs, and a poorer customer experience.

How can I track my IOSS shipments with PostNord?

You can track your IOSS shipments in real-time using PostNord's tracking tools and platforms. We provide end-to-end visibility, allowing you to monitor the status of your shipments from dispatch to delivery.