IOSS Regulatory Information

Who provides the IOSS intermediary service

IOSS intermediary services offered through Ship24 are provided by UAB Clefino, a company established in the European Union. UAB Clefino is registered as an IOSS intermediary with the Lithuanian State Tax Inspectorate (_*_Valstybinė mokesčių inspekcija_*_, VMI) and acts as the intermediary for businesses that use the Import One-Stop Shop scheme through Ship24.

Our registration with the Lithuanian tax authority

UAB Clefino was registered as an intermediary for the special scheme for distance sales of goods imported from third territories or third countries (the Import One-Stop Shop) by decision of the Head of the Vilnius County State Tax Inspectorate, dated 10 June 2021, No. (9.78 E) 505-56. The decision assigns Clefino the intermediary code IN4400000217, effective from 1 July 2021.

You can consult the registration decision. The original document is in Lithuanian and is accompanied by an English translation.

• Registration decision (Lithuanian original)
• Registration decision (English translation)

Our fees, and the free direct registration route

Businesses established in the EU can register for IOSS free of charge, directly with the tax authority of their member state. If your business is established in the EU, you do not need Ship24 or any other provider to obtain an IOSS number. You can find your national registration portal here: European Commission's One-Stop Shop website

Businesses established outside the EU cannot register directly. EU law (Council Directive (EU) 2017/2455) requires them to appoint an EU-established intermediary to use the IOSS scheme. There is no government channel that issues an IOSS number directly to a non-EU business.

Our fees cover intermediary representation by UAB Clefino, handling of your IOSS registration, and the preparation and submission of your monthly IOSS VAT declarations:

VAT itself is always paid to the tax authorities. It is collected from your customers at the point of sale and remitted in full through the monthly IOSS declaration. Our fees are for the service only. Full pricing details are available on our pricing page.

How to verify our registration

The EU does not operate a public register of IOSS intermediaries, and member states treat IOSS registration data as confidential to prevent fraud. You can nevertheless verify UAB Clefino's status directly with the Lithuanian State Tax Inspectorate:

• Website: www.vmi.lt
• Tax information line: +370 5 260 5060
• Email: vmi@vmi.lt

Quote the company name UAB Clefino, company code 305774522, and intermediary code IN4400000217.

Frequently Asked Questions

Is Ship24 a government agency?

No. Ship24 is a private company, and so is UAB Clefino. We are not part of, affiliated with, or endorsed by the European Commission, the Lithuanian State Tax Inspectorate, or any other government body. Clefino is registered with the Lithuanian tax authority as an IOSS intermediary, which is a regulated private role defined by EU VAT law.

Can I register for IOSS without paying a provider?

If your business is established in the EU, yes. You can register free of charge with the tax authority of your member state. If your business is established outside the EU, no. EU law requires you to appoint an EU-established intermediary, and every intermediary is a private company charging for its services.

Who is UAB Clefino?

UAB Clefino is a company based in Vilnius, Lithuania. It holds the IOSS intermediary registration (code IN4400000217) and acts as the legal intermediary for merchants who use the IOSS service offered through Ship24. Ship24 provides the platform, support, and shipment tracking; Clefino provides the fiscal representation.

Who issues my IOSS number?

IOSS numbers are always issued by a member state tax authority. When you register through Ship24, the Lithuanian State Tax Inspectorate issues your IOSS number following an application submitted by UAB Clefino as your intermediary. Ship24 and Clefino do not issue IOSS numbers themselves.

How can I check that Clefino's registration is genuine?

You can consult the registration decision published on this page, or contact the Lithuanian State Tax Inspectorate directly using the details in the section above.