An IOSS VAT solution designed for eCommerce sellers

Maintain a quality customer experience for your EU customers through our hassle free IOSS service. Registration, monthly IOSS VAT filing and support – all from £2,000 per year.

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Take action quickly for 01 July

If you’re a non-EU business selling goods valued at up to 150EUR¹ to customers in the EU, there are some important changes taking effect from 01 July 2021.

These changes will mean that there will no longer be an exemption for parcels valued up to 22EUR and therefore all the goods you are selling will now be subject to VAT, calculated at the local rate of the country your customer is based in.

Selling to customers in lots of different EU countries could get quite complicated quickly, which is why the EU has introduced a scheme called the “Import One Stop Shop” (IOSS).

What is the "Import One Stop Shop"?

IOSS allows you to register with just one of the 27 EU tax authorities, and to submit one monthly IOSS VAT return in a way that allows the right payment of VAT across the other EU tax authorities where your customers are based. Getting IOSS ready is estimated to take 5 - 7 weeks² so businesses need to act quickly to meet the 01 July deadline.

We've developed a service that helps take the complexity out of this scheme, so that you can stay focussed on keeping your customers happy and your business running smoothly. We'll get you set up and registered for IOSS and prepare and submit your monthly IOSS VAT returns, dealing with all queries that arise along the way.

Our service is best suited to businesses that are sending larger volumes of parcels into the EU each year. You'll also need to have an accounting system that is able to charge the correct VAT rate applicable on the goods you are selling into the EU and be collecting this tax at the point of sale.

Act fast to be IOSS ready by 01 July²

From £2,000 per year, plus a £300 registration in year one. Includes IOSS registration, monthly IOSS VAT filing and support.

Register here
How can our IOSS service help you?
Hassle free process

Hassle free process

Better customer experience

Better customer experience

Support on hand when you need it

Support on hand when you need it

Confidence in the numbers

Confidence in the numbers

A cost effective approach

A cost effective approach

Simpler customer returns

Simpler customer returns

Act fast to meet the 01 July deadline: how to get IOSS ready in 5 - 7 weeks²
Sign up via the form at the bottom of this page and we'll get back to you requesting a small number of additional details.
Once we've taken your initial sign up details, we will enter you into our Onboarding process. At this point you will be required to provide details and documents to prove your identity (standard KYC checking) and to agree to our terms and conditions. If you provide these details when requested, this process usually takes 10 working days.
We'll then take you through the registration process for the IOSS scheme. You won't need to worry about which of the 27 EU countries to register in, or whether you need an intermediary, once we have all your details we'll be able to sort all of that out for you. The registration process is expected to take 3 - 5 weeks.
Once registered, you will receive your personal IOSS number which you can include in the sending details of all the parcels you send to your customers. This ensures that your customers don't have to pay for tax on receipt of their goods.
Each month you'll provide your transaction data, and we'll prepare and submit your monthly IOSS VAT returns. If customers have returned goods to you that month, we'll make sure all VAT adjustments are made via your monthly return. Throughout the service, our experienced VAT team are here to help if you have questions or need assistance along the way.

Maintain quality customer experience for your EU customers

From £2,000 per year, plus a £300 registration in year one. Includes IOSS registration, monthly IOSS VAT filing and support.

Register here
What are my other options if I don't want to register for IOSS?

For businesses who only send a very small number of parcels to the EU each year, it may be better to consider a 'pay per parcel' solution whereby a third party acts as the deemed reseller - allowing you to use their IOSS number to send parcels to customers located in the EU.

If you have no solution at all in place, your EU customers will have to pay the correct VAT plus handling / clearance fees before they can receive their parcel. This could result in your customers refusing delivery of the goods, especially if they weren’t aware about this cost when they made the purchase. If customers refuse delivery this could increase the risk of your goods getting lost in transit and cause additional costs.

Royal Mail are offering our IOSS service to their customers

We're proud to be supporting Royal Mail senders to ensure that smooth deliveries continue after the 01 July changes.

Find out more

Modern technology and a name you can trust

At Deloitte, we've been bringing world-leading tax and accounting expertise to our clients for 175 years. With approximately 330,000 people in 150 countries, we have the scope to bring a global and local perspective to your business needs.

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Frequently asked questions

If you can't find the answer you need here, please drop us a line at iossservices@deloitte.co.uk

When will I get my IOSS number?

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When will I get my IOSS number?

On the assumption you have provided all the information in a timely manner, and dependent on the tax authorities' processing times, we expect this to take 4-6 weeks from the time you register with Deloitte. To increase your chances of having an IOSS number ready for 1st July, you should register as soon as possible.

What forms of ID are needed to onboard me as a customer of Deloitte?

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What forms of ID are needed to onboard me as a customer of Deloitte?

To onboard you as a new customer, we will need to check your passport, national identity card or driving licence.

What happens if I do not use IOSS?

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What happens if I do not use IOSS?

If you do not use IOSS, the local parcel carrier will collect the VAT due from the customer before delivering the goods. This may result in additional costs such as clearance or handling charges. As an alternative to IOSS, and for goods above EUR 150, you could use a delivered duty paid (DDP) service.

What does the EUR 150 limit refer to?

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What does the EUR 150 limit refer to?

Only goods shipped in a single package with a total price of up to EUR 150 would qualify for the IOSS. IOSS also excludes goods subject to excise duties (of any value). The EUR 150 refers to the price of the goods themselves when sold to the EU. This excludes insurance and transport costs, unless these are already included in the price, and excludes any other taxes and charges.

What exchange rate should I use for customers paying in a non-euro currency?

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What exchange rate should I use for customers paying in a non-euro currency?

You should use the current exchange rate at the time of supply. This will allow you to determine whether goods sold qualify for IOSS. Additionally, you should consider listing the price in EUR on any documentation you issue in relation to the sale.

What is the deadline for the return?

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What is the deadline for the return?

You need to submit an IOSS return each month to the tax authority in the registration country. The return deadline is the end of the month after the reporting period.

How do I pay the tax due and what is the payment deadline?

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How do I pay the tax due and what is the payment deadline?

The deadline for these payments is the end of the month following the reporting month, the same as the return deadline. As you are established outside the EU, you are registered through a VAT intermediary. You should make a monthly payment of VAT due as declared in the IOSS VAT return to the VAT intermediary at least a few working days prior to the payment deadline as instructed. The VAT intermediary will make the payment to the tax authority in the Member State of registration on your behalf.

Can IOSS be used for B2B sales?

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Can IOSS be used for B2B sales?

No, IOSS can only be used for B2C sales. Please note, you should obtain your customer's VAT number as evidence that they are a business customer (and therefore outside of IOSS).

Do I need an intermediary?

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Do I need an intermediary?

As a non-EU seller, you will need an intermediary if you wish to use IOSS.

What if I am selling via an online marketplace?

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What if I am selling via an online marketplace?

Our IOSS service has been designed for those businesses selling direct from their own e-commerce sites to customers in the EU. If you’re selling via an online marketplace instead, there are different rules for you to consider. Our VAT solution for marketplace sellers may be the better option for you. You can find out more here.

I am from Northern Ireland (NI), why is IOSS not relevant for me?

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I am from Northern Ireland (NI), why is IOSS not relevant for me?

IOSS is for non-EU ecommerce sellers selling goods to EU customers who deliver the goods into the EU after the sale. When a seller in NI sells into the EU in this way, NI is treated as being within the EU and as such the seller is not importing into the EU. The relevant scheme therefore for VAT accounting on the sale of goods into EU countries from NI is likely to be the 'One Stop Shop Scheme' (OSS). We are awaiting further confirmation of how NI sellers should register.

If I have a question about the Deloitte IOSS service, who can I contact?

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If I have a question about the Deloitte IOSS service, who can I contact?

If you have any questions about how the Deloitte IOSS service will work for you, please email us at iossservices@deloitte.co.uk. If you have any specific queries or require advice, please let us know and we will find a specialist that will be able to help.

From £2,000 per year

Speak to the team about how we can help you.

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Footnote

¹Where you are selling goods to EU customers that are worth more than 150 EUR, it's important to note that you won’t be able to use the EU's IOSS scheme for this scenario. For goods above this threshold, all VAT and customs duties (plus any handling / clearance fees) will be collected from the customer at the point of import.

²We expect the process of getting IOSS ready to take 5 - 7 weeks, from the time you register with Deloitte. This timeframe is based on the assumption you can provide all the information in a timely manner, and is subject to tax authorities' processing times. To increase your chances of having an IOSS number ready for 1st July, you should register as soon as possible.