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 to manage VAT payment. Items over €150 attract customs duties as well as VAT and these are not covered by IOSS. Customers need to send items of this value and over via DDU or DDP services.
IOSS also 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 taxes/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 one of the EU countries (member states). Customers choose which country
- Display the amount of VAT to be paid by the EU buyer when the ordering process is finalised
- Collect VAT from the EU buyer on eligible items destined for an EU country
- Use IOSS for items with a value not exceeding €150
- Submit electronic monthly VAT return via the IOSS portal of the country where you are registered for IOSS and make a monthly payment of the VAT declared to that country
- 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.
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 two excellent options available for customers, where you can use one of our trusted partner solutions – Deloitte or 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 Deloitte for their solution?
All the information for this can be found on Deloitte’s landing page.
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 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 items below the value of €150 and items over the value of €150 are liable for customs duty which is not covered by IOSS (a VAT system).
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 two solutions which will be delivered via trusted partners Deloitte and Taxamo. The billing for those solutions is done directly between the partners and customers. It is not part of Parcelforce Worldwide billing or invoicing.
Deloitte’s solution offers to register UK customers for IOSS, provide them with an IOSS number and prepare and file annual tax returns. IOSS registration is a one-off fee of £300 plus an annual fee of £2,000 for preparing and filing annual tax returns.
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.