What Is the Import One Stop Shop (IOSS)? A Guide for Online Sellers 

If you sell products online from outside the European Union (EU) to customers in Ireland or elsewhere in the EU, you may have encountered issues with import VAT. 

Without the correct VAT arrangements, your customers may have to pay import VAT and courier handling charges before receiving their parcel. These unexpected costs can delay deliveries and negatively affect the customer experience. 

The Import One Stop Shop (IOSS) was introduced by the EU to simplify VAT collection for eligible online sales. Instead of customers paying VAT when their goods arrive, businesses can collect VAT at checkout and report it through a single monthly VAT return. 

In this guide, we explain how the IOSS works, who can use it, and how it can benefit both online sellers and their customers.