The pros and cons of the Import One Stop Shop (IOSS) – B2C only
- Full transparency of total cost for the receiver
- Faster customs clearance
- Full service availability, including our most economical services (Landmark, DPD)
- One single monthly VAT return
- Additional costs to appoint an EU-based intermediary to manage VAT return
- Can only be used for low value shipments (less than €150)
Are you selling goods through an online marketplace?
Online marketplaces are obliged to collect and file VAT on all sales made to EU customers through their platform (for goods valued up to €150). You should provide the marketplace’s IOSS number when making your booking, so that your recipient is not charged import VAT.