Some information about EU VAT (IOSS)


Since 1 July 2021, significant changes were introduced to European Union’s Value Added Tax rules. The changes affect all shipment of goods into the EU. While these reforms primarily target B2C e-commerce imports, impacting both businesses and online shoppers, they may also impact B2B imports.

Whether you are posting your goods by Airmail, Registered Packages, EPacket, SpeedPost, DHL or FedEx, the new rule will affect your shipment.

Before 1 July 2021, VAT was exempted for goods imported into the EU member countries with a value up to €22. This exemption was removed from 1 July 2021, meaning that all shipments will be subjected to VAT.

If you are selling through online market places (OMO), such as Amazon, Ebay, ETSY etc, the OMO should be already tax compliance. Whenever a good for value up to EUR150 is transacted on the OMO, seller will be provided with an Import One-Stop Shop (IOSS) number. Please include the IOSS number in your shipment declaration. The number cannot be written on the shipment label, it can only be submitted electronically.

A comprehensive guide on EU VAT is available through this article available on ZONOS as follows:-

For non OMO transaction, eMerchants may separately register for their own IOSS with the below below third party intermediary service providers:-

List of EU Member Countries:-

  • Austria [AT]
  • Belgium [BE]
  • Bulgaria [BG]
  • Croatia [HR]
  • Republic of Cyprus [CY]
  • Czech Republic [CZ]
  • Denmark [DK]
  • Estonia [EE]
  • Finland [FI]
  • France [FR]
  • Germany [DE]
  • Greece [GR]
  • Hungary [HU]
  • Ireland [IE]
  • Italy [IT]
  • Latvia [LV]
  • Lithuania [LT]
  • Luxembourg [LU]
  • Malta [MT]
  • Netherlands [NL]
  • Poland [PL]
  • Portugal [PT]
  • Romania [RO]
  • Slovakia [SK]
  • Slovenia [SI]
  • Spain [ES]
  • Sweden [SE]


BREXIT has separated UK from the rest of Europe, and UK is no longer part of the EU Member countries since then. UK new VAT requirement was introduced in 1 Jan 2021.

You may wish to review the below information from UK Tax Authority to understand the requirement.

UK VAT can be registered through the UK Tax Authority portal directly as well.