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 – for £2,000 per year¹ (excl VAT).

Sign up here

What is IOSS and why do I need it?

If you’re a non-EU business selling goods valued at up to 150EUR² to customers in the EU, some important changes came into effect on 1 July 2021.

These changes 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 quickly get quite complicated, which is why the EU has introduced a scheme called the “Import One Stop Shop” (IOSS).

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.

Our IOSS service reduces the complexity of this scheme, so that you can stay focussed on keeping your customers happy and your business running smoothly.

We're proud to be supporting a network of parcel carriers around the world

Working together to ensure that smooth deliveries continue following the 1 July changes.

£2000 per year + £300 registration fee in year one (excl VAT)

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.
IOSS Registration
IOSS Registration
VAT Return Preparation
VAT Return Preparation
Submission of VAT Returns
Submission of VAT Returns
Email Support
Email Support

Ensure you're paying the right VAT across the EU

With IOSS registration, monthly IOSS VAT filings and support - backed by 175 years of tax expertise.

Sign up now

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

Who is IOSS relevant for?

IOSS isn’t relevant for everyone – some businesses won’t be able to use it. To make things simpler, we’ve outlined the circumstances that need to be true for your business to use the IOSS.

Merchants must be trading:

1. With EU customers, and shipping to the EU customer from outside of the EU.

2. With consumers. Business to business sales are not allowed to be included in the IOSS.

3. Individual consignments (e.g. a single parcel) valued at up to 150EUR.

4. Physical goods that are not excise goods. Excise goods typically include alcohol and tobacco and any shipment that includes excise goods cannot be dealt with under the IOSS.

Act fast: how to get IOSS ready in 2 weeks³

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.
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.
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

£2,000 per year¹, plus a £300 registration in year one (excl VAT). Includes IOSS registration, monthly IOSS VAT filing and support.

Sign up now

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 the Taxamo Assure solution whereby Taxamo 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.

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 286,000 people in 150 countries, we have the scope to bring a global and local perspective to your businesses needs.

Frequently asked questions

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

How much is the Deloitte IOSS service?

Read more

How much is the Deloitte IOSS service?

The Deloitte IOSS service is priced at £2000 per year, plus an additional £300 registration fee in year one, this price is excluding VAT. If you require additional custom services. these will incur additional costs but we will always make sure these costs are clear in advance.

What is included in the Deloitte IOSS service?

Read more

What is included in the Deloitte IOSS service?

The service from Deloitte includes:

1. Registration – Deloitte will support you to register for IOSS, enabling you to send parcels to customers across Europe under your own tax registration
2. Preparing VAT returns – Deloitte will prepare monthly returns based on the data you provide
3. Submitting VAT returns – an intermediary will submit VAT returns for you
4. Support – Deloitte will provide email support to answer your questions

When will I get my IOSS number?

Read more

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 2 weeks from the time you register with Deloitte. Register as soon as possible to receive your IOSS number.

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

Read more

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 one of the following forms of ID: passport, national identity card or driving licence.

What happens if I do not use IOSS?

Read more

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.

If you don't want to register for IOSS yourself, Taxamo, have a solution where you can pay per parcel instead. Or as an alternative to IOSS, you could use a delivered duty paid (DDP) service from your parcel carrier"

As an alternative to IOSS, and for goods above EUR 150, you could speak with your parcel carrier about using their delivered duty paid (DDP) service.

What does the EUR 150 limit refer to?

Read more

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?

Read more

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?

Read more

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?

Read more

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?

Read more

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?

Read more

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?

Read more

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?

Read more

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 will be the 'One Stop Shop Scheme' (OSS). HM Revenue & Customs recently confirmed that they are now accepting registration applications from businesses in NI that need to register for OSS. More details can be found here.

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

Read more

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.

Want to know more about our IOSS service?

Speak to the team about how we can help you.

Contact us

Footnote

¹If you require custom services outside of our detailed scope of services these will incur additional costs. We will always make sure these costs are clear before you agree to the additional service being provided.

²Where 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.

³We expect the process of getting IOSS ready to take 2 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. Register as soon as possible to receive an IOSS number.