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Simplifying Sales to EU Customers

Selling to EU customers can be complex, but we simplify the process to help you grow globally

Import One Stop Shop (known as IOSS) is an online VAT registration scheme. It simplifies the payment of VAT on goods sold to customers in the EU, valued at €150 or less. So what does this mean for you and your customers?

Faster transit times and quicker clearance through customs.

No hidden charges for your customers when the parcel arrives in their country.

Improved customer experience and simplified checkout journey.

Fewer returns - with no hidden charges, goods are less likely to be returned.

Who Can Use IOSS?

Any Australian business selling goods to the EU for €150 or less can use the IOSS (Import One Stop Shop). This could be whether you’re selling via your own website or a marketplace like eBay or Amazon.  Find out more about when IOSS can be used in the table below:

    Type of sale Value of Goods Can I use IOSS?
    Goods sold to EU consumers on my own website € 150 or less Yes
    Goods sold to EU consumers on a marketplace € 150 or less Yes
    Goods sold to EU consumers on my own website More than € 150 No
    Goods sold to EU consumers on a marketplace More than € 150 No
    Goods sold to a business in the EU (B2B) Any No

How Do I Register For IOSS?

To register for IOSS, you may choose to appoint an intermediary, who will perform the following actions on your behalf:

  • Submit monthly IOSS VAT returns that contain the total value of the goods sold, their VAT rate and the total VAT amount to be paid. This will be broken down by standard and reduced rate for each EU country where you have sent goods.
  • Make a monthly payment of any local VAT due as declared in the IOSS VAT return.

If you sell through an online marketplace, they are likely to have registered for IOSS. You can ship your goods using their IOSS number - simply enter it in our shipping tool. Please contact the marketplace you're selling on to request their IOSS number as we can't provide it.

Import One Stop Ship (IOSS) FAQs

All VAT and customs charges are paid at the point of sale i.e. when a customer checks out on your online store. This means no taxes and duties need to be collected when your goods arrive in their destination country, which in turn means faster customs clearance and transit times.

Your IOSS intermediary will then submit a monthly VAT return and make a monthly payment on your behalf.

No, IOSS is a voluntary scheme. If you choose not to use it, you can still ship goods under the incoterms DDU (Delivered Duty Unpaid).

Please check our EU Product/Incoterm Matrix for more details on the next FAQ.

IOSS is not applicable for goods valued at more than €150.  Items over €150 will still need to have VAT (and customs duties) collected at the border. 

No – all fees and customs charges are taken at the point of sale. Your customers won’t get a bill to pay when their goods arrive in their country.

The import VAT rate varies by country, for more information please visit https://vat-one-stop-shop.ec.europa.eu/index_en.

For more comprehensive information please visit the European Commission Information hub.