IOSS

EU-Specific

Import One Stop Shop — EU VAT scheme for goods imported in consignments not exceeding EUR 150.

Common questions

What is VAT OSS and IOSS for Indian sellers?

VAT OSS (One Stop Shop): allows EU-registered businesses to report and pay VAT for all EU sales in one EU country, rather than registering in each EU country separately. IOSS (Import One Stop Shop): for non-EU sellers (including Indian sellers) shipping individual consignments under EUR 150 directly to EU consumers. Under IOSS, the Indian seller collects VAT at checkout and remits it quarterly through IOSS — goods are then imported into EU VAT-free at customs. Indian Amazon, Shopify, and D2C sellers need IOSS registration (through an EU-based IOSS intermediary).

Related terms

• DG Trade
• ECHA
• EDQM
• EFSA
• EMA
• EU Customs Single Window

Sources

1. European Commission, VAT One Stop Shop portal (official) vat-one-stop-shop.ec.europa.eu accessed 20 August 2026

From the AJG lexicon archive (July 2026); fact-checked against primary sources 20 August 2026.