# IOSS procedure

*Last updated: 2026-06-26*

> Unlike the OSS, which governs intra-EU supplies, the IOSS procedure (Import One-Stop Shop) applies to shipments of goods dispatched from non-EU countries to private consumers in the EU with an intrinsic value not exceeding EUR 150.

Unlike the OSS, which governs intra-EU supplies, the IOSS procedure (Import One-Stop Shop) applies to shipments of goods dispatched from non-EU countries to private consumers in the EU with an intrinsic value not exceeding EUR 150. The seller—or a fiscal representative appointed by them—registers with IOSS and collects the destination country's VAT at the point of sale. As a result, import VAT is not levied again at the EU external border, and parcels clear customs more quickly. Freight forwarders and parcel carriers identify IOSS-registered consignments by the IOSS identification number included in the customs declaration. Where IOSS is not used, VAT must be collected on importation, typically causing delays and unexpected charges for the recipient.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en](https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | IOSS procedure |
| Language | EN |
| Word count | 115 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en |

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