Our IOSS service provides the complete solution to new EU VAT rules, including first time IOSS number registration, monthly VAT reporting and payment, other administrative procedures
Ship24’s IOSS solutions make EU VAT declaration easy:
Ship24 provides the ultimate IOSS registration and fiscal intermediary solutions, with best-in-class support and unrivalled shipping sector expertise
Complete IOSS solutions
Full IOSS advantages
Rapid IOSS integration
Competitive advantage for EU sales and imports
EU-wide tax representation
We offer the complete IOSS solution for businesses. With an average IOSS number delivery within as little as 3 days, we are the experts when it comes to making sure you're covered on everything from registration and representation to monthly administration. Our services include:
Ship24 offers IOSS fiscal intermediary services together with Clefino (a same group subsidiary focusing on EU VAT matters), for businesses who want to register and use the Import One-Stop-Shop system.
Clefino is an EU registered entity and will act as an official IOSS Intermediary in Lithuania. Registration with Clefino will mean you have IOSS representation for all 27 EU member States.
* The average turnaround on IOSS registration with Ship24 is 2 to 4 days.
Registration is simple with Ship24. You will just need to be able to provide the following documents.
You will also be required to submit your business sales reports, including VAT, at the end of each month along with a transfer of the total VAT owed. All VAT owed will be collected by the seller at the point of sale, and paid at the end of each month in one payment to the EU via the intermediary.
Please note, your IOSS number must not be shared with a third party and IOSS only applies only to orders valued at 150 euros or less. If any shipment values above 150 euros, you will need to keep using your existing customs clearance solution.
Ship24 provides unrivaled shipping sector expertise as well as a concrete EU VAT fiscal intermediary solution, giving you the best of both worlds. We offer
IOSS is an abbreviation for Import One-Stop-Shop, which is a new scheme developed by the European Union that will change the way Value Added Tax (VAT) is charged on imports into the 27 European Union countries effective from July 1, 2021. It will accompany the new EU VAT rax rules, which you can find more information about here IOSS EU VAT page.
The Import One-Stop-Shop (IOSS) scheme itself is simply a system that can be used from July 1, 2021 onwards by businesses to optimize the way they pay VAT to the EU on shipments valued at 150 euros or less. Once IOSS registered, the scheme will allow businesses to pay EU-wide VAT in a single monthly payment, as well as offering faster delivery on products into the EU, thanks to instant customs clearances under the scheme. Therefore, the new service will be particularly important for business-to-consumer (B2C) sales and web-based marketplaces and distance sellers who sell to the EU.
The two biggest changes under the new IOSS scheme will first be the removal of the 22 euro import tax exemption and secondly, that it will make it the responsibility of the suppliers (or electronic interfaces) selling goods to EU buyers to collect, declare and pay owed VAT at the end of each month. This will mean they will need to charge all owed VAT at the point of sale, offering customers more transparency on the total cost of the product which they are buying.
Whereas previously the buyer was responsible for paying any VAT owed when the goods were imported, now this must be prepaid. Furthermore, all goods - including imports will incur a VAT charge (including those under 22 euros).
You can register directly for an IOSS number if you are established within the EU or have a subsidiary established within one or multiple EU member states. If you are not established in the EU, you will need to register for the IOSS scheme via an IOSS intermediary, which can be done with Ship24. However, companies established in the EU can also opt to sign up for the scheme with an IOSS intermediary, which many are opting to do given that IOSS intermediary services help support businesses to meet their obligations, such as with apps and prepared declaration templates for them to use as provided by Ship24, allowing them to ensure they meet EU obligations.
Whereas previously the buyer was responsible for paying any VAT owed when the goods were imported, now this must be prepaid by the buyer and collected by the non-EU seller who will have to pay it to the destination country's tax administrations (via an IOSS intermediary).
Registering for the new EU VAT IOSS number is advised by the bloc for businesses as it will be easier to pay the VAT through this channel than without an IOSS number. For more in depth information on IOSS registration, view our dedicated IOSS registration page or get started at the top of this page with Ship24 and recieve and IOSS number in as little as 3 working days.
Business-to-consumer VAT payments on eCommerce sales must be done through a monthly tax return in the EU country where the IOSS is registered (via their intermediary), which will then pay on the VAT due in all relevant EU countries. Once registered with the IOSS scheme, sellers will obtain an IOSS number which they can make sales under and which will be used to verify prepaid VAT (which will be paid at the point of sale) for shipping purposes.
The EU VAT rates vary from one country to another in the EU. Sellers must check the VAT rate of the destination country and apply the good rate to not face gaps between VAT due and VAT paid. Such gaps could entail tax audits. Ship24's intermediary services can help supporting your business to set the correct VAT rates.
Each IOSS number will be unique to each seller. IOSS intermediaries will be responsible for registering each business individually - providing them with a unique IOSS number. However, marketplaces who register for the IOSS scheme, such as Amazon, will be allocated one IOSS number which all of the merchants who said marketplace must use when selling the products under IOSS. This means it will be the responsibility of the marketplace to declare, collect and pay the VAT owed on those sales, not the merchant selling on the platform.
For online sellers, they can register with any intermediary set up in any EU country. EU businesses can also choose to register in any EU country, as under the scheme EU-wide VAT will be paid in a single payment to one EU tax region (country). This means that businesses will not need to register for VAT in each EU member state they sell goods in.
For more information on marketplaces offering IOSS numbers to merchants and how it works, view our dedicated IOSS marketplace page.
There are a number of advantages to using an EU IOSS number, which are listed below:
The introduction of the Import One Stop Shop number, which accompanied the new EU VAT rule on imports into the European Union, will undoubtedly have some transitional issues for businesses, particularly regarding those who sell low value goods inside the bloc.
The Important One-Stop-Shop scheme is designed to make it easier for bussiness to deal with the two major changes to VAT rules within the European Union which will happen at the same time it is introduced, namely the switch in responsibility to suppliers and online sellers (officially called "Electronic Interfaces" by the EU) to collect and pay VAT on e-commerce orders valued at 150 euros or less. The second is the scrapping of the 22 euro or less import tax exemption, meaning that all products imported into the EU will be taxed regardless of their value.
The first change noted will mean VAT is paid by the buyer to the seller on EU imports at the point of sale, with the seller or marketplace being responsible for collecting/declaring and paying owed VAT through the IOSS either directly (if they are established in Europe) or via an IOSS intermediary.
You can still track all registered parcels sent under the new EU VAT tax rules system with Ship24. Ship24 will continue to cover the thousands of couriers and logistics companies it already does, regardless of whether a parcel is sent with the Delivery Duty Unpaid (DDU) or under the new IOSS scheme. All you will need is your shipment tracking number to begin tracking your shipment from anywhere in the world to the EU, such as with DHL, UPS and FedEx, or any national postal service including La Poste or China Post.
You will still be able to track parcels to any EU country regardless of any EU VAT tax changes, with Ship24. If you need professional tracking for your business, feel free to check out our Tracking API and Webhook options, for comprehensive, universal shipment tracking to suit your needs.
Although the IOSS system will be introduced on July 1, it is still an optional service, and goods can still be imported without it, such as under a DDU (Delivery Duty Unpaid) or DDP (Delivery Duty Paid) agreement. However, all parcels will be subject to the new VAT rules which will accompany the introduction of the IOSS. IOSS is designed to make transition for businesses most affected by the new VAT changes easier, therefore IOSS registration is recommended for those businesses (particularly eCommerce distance sellers who regularly ship items valued at 150 euros or less to the EU).
If the IOSS scheme is not used, the courier company must collect the VAT from a customer before delivery and pay it to the authorities. The Import One-Stop-Shop scheme is designed to make the VAT payment process as simple as possible, with ultimate transparency for the customers, who can avoid facing any surprise fees, and ensure maximum customs efficiency going forward.
Registration can vary and therefore applicants are advised to allow time in advance of their intent to export to the EU under the IOSS scheme. However, registration with Ship24 offers the one of the quickest turnarounds for businesses, with the process designed to be as seamless as possible and IOSS numbers granted for some customers in just two days. (The average registration time so far has been 4 days). We offer complete step-by-step instructions showing businesses how to get their IOSS number as quickly as possible as part of our market-leading IOSS solutions offering.
IOSS applies to companies or distance sellers who import goods from outside of the EU to an end customer (B2C) in the EU. Under IOSS, you must collect VAT at the point of sale and declare it under the IOSS scheme (for orders under 150 Euro or less). Under the scheme:
For this, you need to be registered for IOSS and for VAT in the EU. We recommend you register as soon as possible in order to secure the benefits for your businesses and customers.
There are various options currently for registering with an IOSS. If you are a seller on a marketplace which already has an IOSS, such as Amazon, you can use their IOSS number. You can also apply for One-Stop-Shop directly if you are a business established within the EU. Both EU and Non-EU businesses can register for the scheme through our IOSS intermediary service. Ship24 offers indepth shipping sector experience, second to none IOSS services and competative pricing.
Our fiscal intermediary service is composed of the following fees:
The IOSS scheme aims to both avoid any unexpected fees for sellers upon import, give greater transparency and simplicity to the VAT payment process (only one registration in one country for all the VAT due in all destination countries) and make the delivery of products under 150 euros both faster and more efficient. For consignments with a value of 150 euro or less, VAT must be displayed and charged during a sale by e-tailers and online marketplaces and it is their responsibility to make sure the VAT is collected and then paid forward to their intermediary at the end of each month (under IOSS).
You should register for an IOSS number if:
As a result of the Import One-Stop-Shop scheme, all goods imported to the EU will be subject to VAT from July 1, without exemption. This means that all businesses involved in importing to the EU will be affected, especially e-tailers and online marketplaces outside of the EU. Businesses should be aware that the IOSS could have a number of implications for their business. Help make transition to IOSS easy with Ship24 intermediary services, and take the stress out of meeting EU obgliations with full support from our expert international team.
There is no doubt that the new EU VAT rules will have a significant impact on distance sellers using electronic interfaces globally, especially those who run their businesses on popular sites such as Shopify.
Unlike some marketplaces, Shopify does not provide an IOSS number and is not responsible for collecting VAT. This means that businesses using the platform must register independently from the platform for IOSS in order to take advantage of the new import scheme.
Ship24 offer a specially designed Shopify app to make it easier for Shopify merchants to meet IOSS obligations. Our app will automatically collect data on sales made that are relevant to IOSS, reducing the admin requirement on VAT declarations which have to be made each month under IOSS. For more information, speak to one of our dedicated team!
If you use Shopify to sell products to buyers in the EU, particularly regarding goods valued at under 150 EUR, let Ship24 ensure you meet all of the new EU VAT obligations with our complete IOSS solutions. Not only can Ship24 provide IOSS registration within as little as 3 working days, but we ensure a seamless transition and best-in-class support, making EU-wide VAT payment a breeze. Apply for your IOSS number with Ship24 and take the stress-out registration and IOSS compliance with the experts.
If businesses are selling goods through a marketplace that has registered for IOSS and has a IOSS number, they must use the marketplace's IOSS number for sales and forward those details to the customs declarant. To find out more information on rules concerning marketplaces registered with IOSS, check out our dedicated IOSS sub-pages on the right hand side of this main IOSS page.
Please note, any business using multiple marketplaces for sales should be careful to use the correct Import One-Stop-Shop number for different sales as well as a clear record of transactions made.
Liability of VAT payments will be the responsibility of the electronic interface, for example, Amazon, Etsy, eBay, Noths, and so on. The online marketplace responsible will be registered for the IOSS scheme and have their own IOSS number, which will be use by them to record sales, collect and pay VAT, and so on.
Businesses both within and outside of the EU will be subject to the new VAT rules. However, the difference is that businesses inside the EU will have the ability to sign up for the new One-Stop-Shop either directly with the tax authorities in the member state they are based or via an IOSS intermediary. Businesses who are not established within the EU must register and pay VAT through an IOSS intermediary which is based in an EU country, and which will pay VAT on their behalf. Many EU-based businesses are opting to sign up through an intermediary because of the extra support
If you are a non-EU based company, get complete IOSS intermediary solutions which Ship24 and receive an IOSS number within as little as 3 days, so your business can begin to see the benefits of the IOSS scheme.
From July 1, the Import One-Stop-Shop scheme will be optional for businesses to use, who can register directly (if EU based) or with an intermediary (if EU or non-EU based) in any of the 27 EU member states. These are listed below:
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.
All of these countries have different IOSS registration systems, as those registered with the IOSS schemes in the respective countries will be managed by the local tax authorities of the state in question.
The IOSS covers both Online Sellers and Electronic Interfaces. For both, IOSS covers the sale of goods that are:
Let me give you an example of how IOSS VAT collection works.
Let's say the item you sell is valued at 10 Euro (without VAT). The customer will have to pay the VAT on top of the value of the goods at the point of sale. (i.e. 20%, so in this case, 2 Euro). Therefore the total amount payable will be 12 Euro. You will then collect all of the VAT made from IOSS sales over the month, and it will be payable at the end of the month as one single payment.
Please note, VAT rates vary between different EU countries, depending on where the goods are sold.
To summarize, this is the list of services that are covered by Ship24's fiscal intermediary package:
In order to meet the requirements of the IOSS, online sellers and electronic interfaces must:
An IOSS number should not be given to other businesses and should not be used by third parties. An IOSS number should only be given to the customs declarant.
If you discover that someone is using your Import One-Stop-Shop number, you must contact your Intermediary who will inform the tax office as soon as possible.
Import One-Stop-Shop intermediaries are set to register non-EU sellers on an IOSS platform in one country, and to declare and pay VAT monthly on this tax platform all the VAT due in all destination countries, on behalf of a non-EU seller with no EU subsidiary.
An IOSS intermediary is needed for Non-EU businesses and will aid such businesses with VAT declarations and payment. All IOSS intermediaries are responsible for providing IOSS declarations and paying VAT for the businesses they represent, as well as being liable for correct VAT payments.
If the IOSS declaration made by an importer is incorrect, or the VAT for the declaration is unpaid, the IOSS intermediary directly and may hold her/him liable for payment.
If, for any reason, the company has not declared any sales or imports, or has under declared VAT collected and/or due, or the tax authorities decide to enforce a tax adjustment after a tax control or any IOSS obligation was not met by the company, the business will be responsible for paying all outstanding VAT owed as well as a possible penalty surcharge at the sole discretion of the tax authorities and intermediary,
Please note, the company remains ultimately liable for all duties and taxes owed to the European Union customs and tax authorities, even though - in the eyes of the European tax administrations - the fiscal intermediary will be "jointly liable" with company in complying with tax duties. In the case of fraudulent or malicious activities, the intermediary reserve the right to terminate the registration of the company at any time as well as their IOSS number.
VAT rates for individual EU member states vary between the 27 countries. Businesses wanting to know more about these rates are encouraged to visit the EU taxation page directly, which is: