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Import One Stop Shop

Also known as: IOSS

IOSS is the import scheme within the EU one-stop-shop framework for qualifying distance sales of imported goods to consumers. It covers consignments with an intrinsic value no more than €150; goods subject to excise duty are excluded.[1] It does not cover every import shipment or inventory movement.

Check eligibility before use and distinguish goods already stored in an EU warehouse. A routine bulk import for the merchant's stock is not automatically an IOSS consumer sale. Establish any intermediary's role as well.[1]

Content updated:

Sources

  1. The One Stop Shop - VAT e-Commerce - One Stop Shop - European Commission

Compiled with AI assistance using public sources. General explanation, not individual legal or tax advice. Describing a concept does not mean Zoloo offers it as a feature.