{"@context":"https://schema.org","@type":"DefinedTerm","name":"IOSS procedure","description":"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 forwarde","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/ioss-procedure","inLanguage":"en","dateModified":"2026-06-26T17:18:07.205200","citation":"https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/ioss-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"IOSS procedure · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en"}