Import One Stop Shop (IOSS) FAQs
The answers to some the questions you may have
When did IOSS come into use?
1 July 2021.
Is using IOSS mandatory?
No, you can opt to continue as you have done in the past. However, Parcelforce Worldwide has a range of IOSS options to suit customers with different needs – including registering yourself.
Are there any restrictions to using IOSS?
IOSS is a solution which can be used to manage the declaration and payment of import VAT to EU tax authorities. Consignments over €150 attract customs duties as well as import VAT and are not covered by IOSS. Customers need to send consignments of this value and over via DDU or DTP services.
IOSS does not cover Excise Goods – these are usually things like alcohol and cigarettes. These items, where not restricted, should be sent via other appropriate services which allow them.
Please note: IOSS is only available for Business-to-Consumer shipments, senders who attempt to send items to a customer’s place of work/business address may experience items being treated as Business-to-Business and therefore, import VAT/duties may be charged as such.
What are the basic requirements of IOSS?
If you are registering your business for IOSS yourself*
- Register for IOSS in an EU Member State, customers can choose which EU Member State to register in
- Display the amount of import VAT to be paid by the EU buyer when the ordering process is finalised
- Collect import VAT from the EU buyer on eligible items destined for an EU Member State
- Use IOSS for consignments with a value not exceeding €150
- Submit electronic monthly IOSS returns via the IOSS portal of the EU Member State where you are registered for IOSS and make a monthly payment of the import VAT declared to that EU Member State
- Keep records of all eligible IOSS sales for 10 years
- Provide the IOSS number for customs clearance to Parcelforce Worldwide as part of electronic pre-advice.
*Customers without an establishment in an EU Member State will need to appoint an EU-established intermediary to fulfil their VAT obligations under IOSS.
If you don’t want to register yourself independently for IOSS and would like some help
If you would prefer to concentrate on selling items, we have an excellent option available for customers, where you can use our trusted partner solution from Taxamo.
How long does it take to register for IOSS yourself?
It can vary depending on the intermediary used to register for IOSS. If you want a quick solution, then Taxamo could be the best option. Some registrations could take up to four weeks, but remember the scheme is optional and you can continue posting as you currently do until your registration is complete.
How do I register with Taxamo for their solution?
All the information for this is available on Taxamo’s landing page.
Which are the EU countries included in IOSS?
IOSS is available to all 27 EU member states. They are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
How do I tell Parcelforce my IOSS number?
On our shipping platform, WDMO, the field which is named “Shipper/Exporter number - IOSS/EORI/VAT”.
You can choose either euroeconomy or europriority when creating an IOSS shipment and insert the IOSS number in the relevant field.
If I am a UK seller who only sells on a marketplace, how do I use IOSS?
Under IOSS, if a UK seller is selling to EU customers through a larger marketplace, the marketplace takes on the responsibility for import VAT. This means the UK seller does not need their own IOSS number/registration and instead uses the IOSS number belonging to the Marketplace they’re selling through. This applies to all consignments below the value of €150 and items over the value of €150 are liable for customs duty which is not covered by IOSS (see above).
Which Marketplaces are signed up to use IOSS?
Marketplaces that enable IOSS include Amazon, eBay, ETSY and NOTHS.
How do Parcelforce Worldwide charge for IOSS solutions?
There is no charge for customers using your own IOSS number with Parcelforce Worldwide.
For customers who don’t want to register themselves for IOSS, or want someone else to take responsibility for registering, calculating tax and filing tax returns we have a solution via Taxamo. The billing for this solution is done directly between the partner and customers. It is not part of Parcelforce Worldwide billing or invoicing.
Taxamo operate a ‘pay as you go’ solution ideal for smaller customers who want a hassle-free way to continue to send goods to EU consumers without having to invest lots of time and resource in meeting the new requirements. For this, the UK customer pays a £2 fee per item, on top of their regular shipping costs. The £2 per item fee is paid directly to Taxamo and not Parcelforce Worldwide.
Where can I find out more information about IOSS generally?
The EU has information available for UK sellers about IOSS. You can find this here.
Here is the UK Government Guidance on these changes.