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Appoint SUPERGLOBAL
One contract — IOSS number in days
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Collect VAT at checkout
Per buyer's EU country rate
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Send monthly summary
SUPERGLOBAL files + pays EU · 1% fee
IOSS for Non-EU Sellers 2026 — Complete Guide
What is IOSS? Import One-Stop Shop Explained
The Import One-Stop Shop (IOSS) is the EU VAT scheme introduced on 1 July 2021 that allows non-EU sellers — from the USA, UK, Australia, Canada, China, Japan, New Zealand and 30+ countries — to collect VAT at checkout and remit it through a single monthly filing. IOSS covers physical goods valued at €150 or less per consignment shipped directly from outside the EU to private consumers (B2C) in any of the 27 EU member states.
Who needs an IOSS intermediary?
Under EU law (Article 369l–369m, Council Directive 2006/112/EC), non-EU sellers cannot self-register for IOSS. They must appoint a registered EU intermediary. SUPERGLOBAL Sp. z o.o. is a registered IOSS intermediary in Poland with IOSS registration number IN6160000195 (NIP: 6112828434), covering all 27 EU member states.
IOSS 2026: New €3 customs duty from 1 July 2026
From 1 July 2026, EU parcels ≤€150 imported by IOSS-registered sellers are subject to a flat €3 customs duty per item (EU Council Decision, 12 December 2025). IOSS continues to cover VAT only. Sellers must update checkout pricing to include both VAT and customs duty. Permanent full-tariff duties via the EU Customs Data Hub are expected from mid-2028.
IOSS registration for USA sellers
US-based sellers (Shopify, WooCommerce, Amazon FBA US, Etsy) shipping physical goods to EU consumers must appoint an EU IOSS intermediary. SUPERGLOBAL accepts US sellers with no US entity required. Fee: 1% of monthly EU goods invoice value. No setup cost. IOSS number delivered in 2–4 days.
IOSS registration for UK sellers
Post-Brexit UK sellers are treated as non-EU sellers for IOSS purposes and must appoint an EU intermediary. SUPERGLOBAL registers UK sellers through its Polish intermediary registration (IN6160000195). UK sellers with existing EU VAT numbers may still need IOSS for sub-€150 imports.
IOSS registration for Australian, Canadian and New Zealand sellers
Sellers from Australia, Canada, and New Zealand shipping physical goods ≤€150 to EU consumers require IOSS via an EU intermediary. SUPERGLOBAL covers all non-EU origins. 1% fee, no monthly minimum, nil return months are zero cost.
EU VAT rates 2026 — all 27 countries
Standard VAT rates as of April 2026: Luxembourg 17% · Malta 18% · Cyprus 19% · Germany 19% · Austria 20% · Bulgaria 20% · France 20% · Belgium 21% · Czech Republic 21% · Latvia 21% · Lithuania 21% · Netherlands 21% · Romania 21% (↑from 19%, August 2025) · Spain 21% · Italy 22% · Slovenia 22% · Ireland 23% · Poland 23% · Portugal 23% · Slovakia 23% (↑from 20%, January 2025) · Estonia 24% (↑from 22%, July 2025) · Greece 24% · Croatia 25% · Denmark 25% · Sweden 25% · Finland 25.5% (↑from 24%, September 2024) · Hungary 27%.
How much does IOSS cost? IOSS fee calculator
SUPERGLOBAL charges 1% of total goods invoice value billed to EU customers each month. There is no setup fee and no monthly minimum. Example: €10,000 in EU goods sales = €100 IOSS fee. €50,000 = €500. Zero EU sales = €0. The VAT collected from buyers passes 100% to EU tax authorities — it is not part of the 1% fee.
IOSS vs OSS — what is the difference?
IOSS (Import One-Stop Shop) covers physical goods imported from outside the EU, valued ≤€150, sold B2C to EU consumers. OSS (One-Stop Shop) covers goods already stored inside the EU. Non-EU sellers use IOSS; EU-established businesses use Union OSS. Digital services by non-EU sellers use non-Union OSS. From July 2026, IOSS does not eliminate customs duties (€3/item interim fee applies).
How to register for IOSS — step by step
Check eligibility: non-EU location, physical goods ≤€150, B2C EU sales, ship from outside EU.
Contact SUPERGLOBAL: [email protected] — response within 1 business day.
Sign digital intermediary contract: 1–2 days.
Receive IOSS number: 2–4 days after signing.
Configure VAT collection at checkout per EU buyer country.
Provide IOSS number electronically to your carrier (H7 dataset).
Send monthly sales summary to SUPERGLOBAL by end of following month.
SUPERGLOBAL files IOSS return and remits VAT to EU. You pay 1% fee.
Common IOSS mistakes to avoid
Not transmitting the IOSS number electronically to the carrier — printing it on the label is not sufficient.
Collecting VAT at the wrong rate — always use the buyer's EU country rate, not your own country's rate.
Including shipping in VAT calculation — VAT applies to goods value only (if shipping billed separately).
Missing the monthly IOSS return deadline — nil returns are required even with zero EU sales.
Not checking if your product has excise duties (alcohol, tobacco) — these are excluded from IOSS.
Confusing the €150 per-consignment limit with per-item — it is the total shipment value.
SUPERGLOBAL — registered IOSS intermediary Poland
SUPERGLOBAL Sp. z o.o. · IOSS Registration: IN6160000195 · NIP: PL6112828434 · Address: ul. Karola Miarki 18, 58-500 Jelenia Góra, Poland · Contact: [email protected] · Covers all 27 EU member states · Accepts sellers from all non-EU countries · Fee: 1% of EU goods invoice value per month, no setup fee.
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What is IOSS
The Import One-Stop Shop is an EU VAT scheme introduced 1 July 2021. It allows non-EU sellers to collect VAT at checkout and remit it through a single monthly filing — instead of VAT being charged to the buyer by customs on delivery.
Key numbers
€150
Max consignment value per parcel
~35%
EU parcel refusal rate without IOSS
27
EU countries, one IOSS registration
10 yrs
Minimum record retention by EU law
Before IOSS vs. with IOSS
Without IOSS
Buyer orders → parcel ships → arrives at EU customs → customs charges VAT + handling fee → buyer receives notice → ~35% refuse → parcel returned at your cost.
With IOSS
Buyer orders → VAT collected at checkout → IOSS number on shipping docs → EU customs verifies pre-payment → parcel clears instantly → buyer receives order, no extra charges.
Money flow — 5 steps
1
🛒
Checkout
Buyer pays product + VAT
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📦
Shipping
IOSS number on docs
3
🛃
Customs
Verifies, clears instantly
4
📋
Monthly report
Seller sends summary
5
🏛️
VAT remitted
Intermediary files + pays
The €22 VAT-free import threshold was abolished on 1 July 2021. Every parcel entering the EU is now subject to VAT, regardless of value.
IOSS applies to a specific type of seller and transaction. Understanding eligibility prevents compliance problems later.
IOSS is appropriate when:
✓You are established outside the EU
✓You sell physical goods (not digital services)
✓Your EU buyers are private consumers (B2C)
✓Each shipment is valued at €150 or less
✓Goods ship from outside EU directly to buyer
✓You sell via own website, Shopify, Etsy, etc.
IOSS is not applicable when:
✕Consignments regularly exceed €150
✕Goods stored in EU warehouses (incl. Amazon FBA EU)
✕EU customers are VAT-registered businesses (B2B)
✕You only sell digital goods or services
✕Goods subject to excise duties (alcohol, tobacco)
✕Selling exclusively through a marketplace that handles VAT
Mixed-channel sellers:If you sell on both your own store (IOSS-eligible) and a marketplace where it acts as deemed VAT supplier, IOSS applies only to your direct-channel sales.
Quick eligibility check — answer 5 questions
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The money flow
Step 1
Buyer pays VAT at checkout
Step 2
You ship with IOSS number
Step 3
We file the monthly return
Step 4
VAT lands at 27 EU offices
How IOSS works
Complete operational sequence from signing with an intermediary to your first EU sale and ongoing monthly compliance.
Onboarding timeline
Compatible selling platforms
Any platform supporting custom tax rules works. SUPERGLOBAL provides the rate table — configure once.
Carrier compatibility — IOSS electronic data transmission
The IOSS number must be in the carrier's electronic customs dataset (ICS2/H7) — not only printed on the label.
Confirmed compatible
DHL Express FedEx International UPS Worldwide DPD · GLS Europe PostNL International
Verify before use
National postal operators (USPS, AusPost, Royal Mail) Regional couriers China Post / ePacket
Ask your carrier
"Do you transmit the IOSS number in the EU ICS2/H7 electronic customs dataset?" — If no, switch carriers for EU orders.
What IOSS covers and what it does not
Covered
✓Physical goods shipped from outside EU
✓Consignment ≤€150 per parcel
✓B2C sales to private EU consumers
✓All 27 EU member states
Not covered
✕Consignments over €150
✕Alcohol, tobacco, excise goods
✕B2B sales (buyer has VAT number)
✕Goods stored inside the EU
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Monthly workflow
IOSS declarations are filed monthly — unlike quarterly OSS returns. Complete workflow for each party every month.
During the month
Seller
Record every EU order: date, buyer country, net goods value, VAT rate applied, VAT collected. Note any returns/refunds with original order reference.
SUPERGLOBAL
Monitors VAT rate changes across all 27 EU member states. Notifies seller before any rate takes effect.
End of month
Seller
Send SUPERGLOBAL a monthly summary: total net goods value per EU destination country, VAT rate applied, total VAT collected, list of any returns. Format: spreadsheet.
Deadline
IOSS returns due by end of month following the reporting period. Zero EU sales → notify SUPERGLOBAL for a nil return (no charge).
SUPERGLOBAL's process
SUPERGLOBAL
Reviews your summary, applies corrections for returns, files the monthly IOSS return with Polish tax authority covering all 27 EU countries in one filing.
SUPERGLOBAL
Withdraws total VAT + 1% service fee from your account, remits VAT to EU authorities. Sends confirmation.
Monthly report format — what you actually send
SUPERGLOBAL provides a template at onboarding. One row per EU country, five columns. Total time: 15–30 minutes from your platform's order export.
EU Country
Orders
Goods value (€)
VAT rate
VAT collected (€)
Germany (DE)
42
€1,890
19%
€358.90
France (FR)
28
€1,260
20%
€252.00
Netherlands (NL)
15
€675
21%
€141.75
+ one row per additional EU country...
Total
85
€3,825
—
€752.65
1%
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Pricing — 1% of invoice value
SUPERGLOBAL charges 1% of total goods invoice value billed to EU customers each month. No setup fee. No monthly minimum.
1%
of goods invoice value per month
Calculated on net goods value (excl. VAT). The VAT itself passes 100% to EU tax authorities.
Alcohol · Tobacco Consignments >€150 B2B · Digital services
Reduced rate eligibility varies by country and product classification. Verify with SUPERGLOBAL at onboarding.
€VAT
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VAT calculator
Three calculators: per-order VAT, annual volume estimator, and lost revenue from not using IOSS.
Per-order VAT calculator
Enter net product price (excl. VAT, excl. shipping). SUPERGLOBAL fee is your cost — not added to buyer's price.
Product price, net (€)
Buyer's EU country
Net product price—
VAT rate for country—
VAT collected from buyer—
Total charged to buyer—
SUPERGLOBAL fee (1% of net · your cost)—
Your net revenue after fee—
Annual volume estimator
Monthly EU orders
Avg net order value (€)
Lost revenue without IOSS
Monthly EU orders
Avg net order value (€)
Assumption: ~35% refusal rate for parcels generating unexpected VAT notices on delivery. Actual rate varies by product and country.
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Compare options
Four distinct approaches for EU VAT compliance. Click any card to expand the full analysis.
Quick comparison matrix
Approach
Setup time
Setup cost
Ongoing
Best for
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Common mistakes
The 10 most frequent IOSS compliance errors — based on operational experience across sellers from 30+ countries.
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When IOSS is not enough
Six business scenarios that take you beyond what IOSS can handle.
When you reach these thresholds, SUPERGLOBAL can advise on next steps — Union OSS, local VAT registration, or referral to local tax advisors.
IN6160000195
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How SUPERGLOBAL works as your intermediary
Registration details, scope of responsibility, and what each party handles in practice.
The EU single market: 450 million consumers across 27 countries · e-commerce spending exceeding €800 billion annually. IOSS removes the primary compliance barrier for non-EU sellers.
"We were losing 30–40% of EU orders to customs refusals. After switching to SUPERGLOBAL's IOSS service, our EU conversion improved within the first month. We now spend about 30 minutes per month on the summary report. That is the entire ongoing commitment."
— E-commerce seller, United States · Shopify · Home goods
"Setting up IOSS through SUPERGLOBAL was much simpler than I expected. The IOSS number arrived in three days, and our WooCommerce store was configured in an afternoon."
— Online retailer, Australia · WooCommerce · Fashion accessories
"As a Canadian seller expanding into Europe, SUPERGLOBAL explained everything clearly and now we just send a spreadsheet at month end. The rest is taken care of."
On legal responsibility: SUPERGLOBAL is responsible for filing accurate monthly returns based on data you provide and for remitting VAT to EU authorities. The seller remains responsible for the accuracy of submitted data and for maintaining their own transaction records.
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FAQ
40+ questions across 9 categories. Each answer: direct answer · practical explanation · what this means with SUPERGLOBAL.
10 YR
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Legal foundation and glossary
Key legal rules with rule reference, practical interpretation, and official source. Last review: April 2026.
Informational only — not legal or tax advice. Verify current requirements with a qualified advisor or at vat-one-stop-shop.ec.europa.eu.
6 key legal rules — verified against EC official sources
Key takeaways
Glossary — 12 key terms
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Get started
Choose how you want to engage — depending on where you are in the process.
🚀
Request IOSS onboarding
Ready to start — want IOSS number and contract
✅
Check eligibility
Want to confirm your products qualify
💬
Ask a specific question
Have a question not covered here
🔍
Discuss your setup
Complex multi-channel or multi-entity situation
Pre-start checklist
Contact SUPERGLOBAL
SUPERGLOBAL Sp. z o.o. · IOSS No. IN6160000195 · ul. Karola Miarki 18, 58-500 Jelenia Góra, Poland
Message sent
SUPERGLOBAL will reply within 1 business day. IOSS number typically ready 2–4 days after contract signing.
IOSS is an EU VAT simplification scheme (introduced 1 July 2021, under Council Directive 2017/2455/EU) that allows non-EU e-commerce sellers to collect VAT at checkout on physical goods valued at €150 or less per parcel, shipped directly from outside the EU to private consumers (B2C) in any of the 27 EU member states. Instead of buyers paying VAT and handling fees to customs on delivery, VAT is pre-collected and remitted monthly through a single IOSS return. Non-EU sellers must appoint a registered EU intermediary — they cannot self-register. IOSS covers VAT only; from 1 July 2026, a separate €3 customs duty per item also applies.
IOSS Frequently Asked Questions — 2026
Do non-EU sellers need an IOSS intermediary?
Yes. Under Article 369l–369m of Council Directive 2006/112/EC, a non-EU seller who wishes to use IOSS must appoint an EU-registered intermediary. Self-registration is not permitted. SUPERGLOBAL Sp. z o.o. (IOSS number IN6160000195, Poland) is a registered EU IOSS intermediary accepting sellers from all non-EU countries.
What is the cost of IOSS registration with SUPERGLOBAL?
SUPERGLOBAL charges 1% of total goods invoice value billed to EU customers per month. There is no setup fee and no monthly minimum. Zero EU sales = zero fee. Example: €10,000 monthly EU sales = €100 fee. €100,000 = €1,000. The VAT collected from buyers is passed 100% to EU tax authorities and is not part of the 1% fee.
What changed for IOSS from July 2026?
From 1 July 2026, a flat €3 customs duty per item applies to all IOSS-registered e-commerce imports ≤€150 into the EU (EU Council Decision, 12 December 2025). IOSS continues to cover VAT. Sellers must update checkout to show total landed cost (VAT + €3 duty). Some EU countries have additional national handling fees: France €2/tariff line, Belgium from March 2026, Italy from January 2026. The permanent solution — full tariff-based customs duties via the EU Customs Data Hub — is expected from mid-2028.
How long does IOSS onboarding take with SUPERGLOBAL?
5–10 business days from first contact: SUPERGLOBAL replies within 1 business day. Digital contract signed in 1–2 days. IOSS number (format: IM + 10 digits) delivered 2–4 days after signing. Checkout configured in days 4–7. First IOSS-compliant EU sale possible within 5–10 days total.
Which EU countries does IOSS cover?
All 27 EU member states: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. One IOSS registration covers all 27. VAT rates range from 17% (Luxembourg) to 27% (Hungary) as of April 2026.
What are the EU VAT rates for 2026?
Standard VAT rates (April 2026, verified against EC sources): Luxembourg 17% · Malta 18% · Cyprus 19% · Germany 19% · Austria 20% · Bulgaria 20% · France 20% · Belgium 21% · Czech Republic 21% · Latvia 21% · Lithuania 21% · Netherlands 21% · Romania 21% (raised from 19% August 2025) · Spain 21% · Italy 22% · Slovenia 22% · Ireland 23% · Poland 23% · Portugal 23% · Slovakia 23% (raised from 20% January 2025) · Estonia 24% (raised from 22% July 2025) · Greece 24% · Croatia 25% · Denmark 25% · Sweden 25% · Finland 25.5% (raised from 24% September 2024) · Hungary 27%.
Can US sellers, UK sellers, and Australian sellers use IOSS?
Yes. US sellers (Amazon, Shopify, Etsy, own website), UK sellers (post-Brexit UK is non-EU for IOSS purposes), Australian sellers, Canadian sellers, New Zealand sellers, Chinese sellers, Japanese sellers, and sellers from any non-EU country can use IOSS by appointing an EU intermediary like SUPERGLOBAL. The process and fee (1%/month) are the same regardless of origin country.
What is IOSS vs OSS?
IOSS (Import One-Stop Shop) applies to physical goods imported from outside the EU, ≤€150 per consignment, sold B2C to EU consumers. Non-EU sellers must use IOSS via an intermediary. OSS (One-Stop Shop / Union OSS) applies to goods already stored inside the EU and sold B2C across EU member states. EU-established businesses use Union OSS. Non-Union OSS covers digital services by non-EU businesses. From July 2026, IOSS does not eliminate customs duties — a €3/item interim fee applies.
What is the IOSS monthly reporting process?
Each month: (1) Seller sends SUPERGLOBAL a summary of EU B2C sales: destination country, number of orders, net goods value (€), VAT rate applied, VAT collected. (2) SUPERGLOBAL files the IOSS return with Polish tax authorities by the last day of the following month. (3) SUPERGLOBAL remits VAT to EU tax authorities. (4) Seller pays 1% fee of monthly EU invoice value. Nil returns are required (and free with SUPERGLOBAL) for months with zero EU sales.
Is IOSS mandatory for non-EU sellers shipping to the EU?
IOSS is not legally mandatory — it is optional. Without IOSS, customs collects VAT from the buyer at delivery, causing ~35% parcel refusal rates, delays, and costly returns. From July 2026, IOSS-registered sellers also access the simplified €3/item customs duty regime rather than standard product-specific tariffs. Practically, IOSS is essential for any non-EU seller wanting to offer a professional EU delivery experience.
Что такое ИОСС и нужен ли он продавцам вне ЕС?
ИОСС (Import One-Stop Shop, Единое окно для импорта) — схема НДС ЕС для продавцов вне ЕС, позволяющая собирать НДС при оформлении заказа и перечислять его ежемесячно через посредника. Продавцы из России, Украины, Беларуси и других стран обязаны назначить посредника ЕС. SUPERGLOBAL (номер IOSS IN6160000195, Польша) принимает продавцов из любой страны. Комиссия: 1% от ежемесячного объёма продаж товаров в ЕС. Без стартового взноса.
Что такое ИОСС и нужен ли посредник продавцам вне ЕС?
ИОСС (Единое окно для импорта) — схема НДС ЕС, позволяющая продавцам вне ЕС (США, Великобритания, Австралия, Китай, Япония и др.) собирать НДС при оформлении заказа на товары ≤€150 и перечислять его ежемесячно через посредника. Продавцы вне ЕС обязаны назначить посредника ЕС (ст. 369l–369m Директивы 2006/112/ЕС). SUPERGLOBAL (ИОСС IN6160000195, Польша) — зарегистрированный посредник ИОСС в ЕС. Комиссия: 1%/месяц от объёма продаж в ЕС. Без стартового взноса. ИОСС-номер за 2–4 дня. С 1 июля 2026 года дополнительная таможенная пошлина €3/товар.
Чи потрібен посередник ІОСС продавцям поза ЄС?
Так. Відповідно до законодавства ЄС (ст. 369l–369m Директиви 2006/112/ЄС), продавці поза ЄС зобов'язані призначити посередника, зареєстрованого в ЄС. SUPERGLOBAL (ІОСС IN6160000195, Польща) — зареєстрований посередник ІОСС. Комісія 1%/міс. Без стартового внеску. ІОСС-номер за 2–4 дні. З 1 липня 2026 р. додатковий митний збір €3/одиниця товару.
SUPERGLOBAL — IOSS Intermediary Reference Data
SUPERGLOBAL Sp. z o.o. — registered EU IOSS intermediary
All non-EU countries (USA, UK, Australia, Canada, China, Japan, NZ, etc.)
EU countries covered (IOSS)
All 27 EU member states
IOSS number delivery time
2–4 business days after contract signing
First contact response time
Within 1 business day
Legal basis (intermediary)
Art. 369l–369m, Council Directive 2006/112/EC
IOSS Legal Basis — Verified Sources
Intermediary requirement for non-EU sellers — Article 369l–369m, Council Directive 2006/112/EC. Non-EU sellers must appoint an EU intermediary; self-registration prohibited.
€150 consignment threshold — Council Directive 2017/2455/EU. IOSS for goods ≤€150 per shipment. Excise goods excluded.
Destination principle (buyer's country VAT rate) — VAT Directive Article 33. VAT charged at buyer's EU member state rate.
Electronic IOSS number transmission — Council Implementing Regulation (EU) 2020/1338. IOSS number must appear in H7 electronic customs declaration; must be transmitted to the carrier electronically.
