The lines between revenue and payout · Imports up to €150
IOSS and the marketplace
For consignments up to €150 into the EU, IOSS can collect VAT at checkout. The marketplace may be the deemed supplier.
Key facts
| Scope | Distance sales of imported goods in consignments not exceeding €150 in value |
|---|---|
| Mechanism | VAT is collected at the point of sale and declared through IOSS, so the parcel is not taxed again at import |
| Deemed supplier | An online marketplace can be treated as the supplier for VAT purposes on facilitated sales |
| Seller duty | Provide accurate data, an IOSS identifier where required, and correct parcel information |
| Exclusions | Consignments above the threshold and goods subject to excise or special rules |
| Official source | EU IOSS guidance and the marketplace's tax help pages |
Imports up to €150
IOSS is designed to collect VAT at checkout for low-value imports, so the parcel moves through customs without a second VAT charge. The seller or the marketplace declares the collected VAT through the scheme. The threshold is €150 for the consignment, not per item.
The scheme only works when the data is right. The IOSS identifier, the value and the destination must match. A mismatch can lead to the parcel being taxed at import, which means the buyer pays twice or the seller absorbs the cost.
Who is the deemed supplier
When a marketplace facilitates the sale, it can be the deemed supplier for VAT. In that case the marketplace collects and declares the VAT, and the seller's invoice and records must reflect the arrangement. The exact treatment depends on the platform and the jurisdiction.
Keep the IOSS identifier and the transaction records for every order. If the marketplace is the deemed supplier, the seller still needs the data to reconcile payouts and to answer a customs query.
Frequently asked questions
What is the IOSS threshold?
The scheme covers consignments of imported goods not exceeding €150 in value. The threshold applies to the consignment, not to each item.
Does the marketplace handle IOSS for me?
On facilitated sales the marketplace can be the deemed supplier and handle the VAT. Verify the arrangement for your platform and destination.
What happens if the IOSS data is wrong?
The parcel can be taxed at import, causing a double charge or a delivery delay. The seller may end up absorbing the cost.
Are all goods covered?
No. Excise goods and some special categories are excluded, and consignments above the threshold follow the normal import process.
Ask a compliance question
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