IOSS, import VAT and the EU €3 customs duty

What IOSS changes

The Import One Stop Shop lets a registered seller or electronic interface collect destination-country VAT on eligible imported distance sales and report it through one EU Member State. The customs declaration uses a valid IOSS number so import VAT is not charged again at the border.

Consumers usually see a VAT or tax line in the checkout total or invoice. A marketplace name alone is not proof that the specific order used IOSS correctly.

What IOSS does not change

Commission guidance says the existing IOSS, special-arrangements and standard VAT procedures are not changed by the temporary customs-duty implementation. All goods imported using IOSS are subject to the €3 duty model where the other conditions apply.

This is why the calculator separates VAT status from the customs-duty calculation. Selecting “VAT paid” sets estimated additional import VAT to zero but leaves the category-based duty visible.

How to read your checkout

Look for a destination VAT amount, tax invoice or order detail that identifies VAT rather than a vague “fees included” label. Save the order confirmation in case the carrier or customs representative asks for evidence.

• Check that the delivery country matches the VAT destination.
• Compare the displayed VAT rate with the product’s likely VAT treatment.
• Do not post an IOSS identification number publicly; it belongs in the customs process.
• If you cannot confirm VAT status, use the calculator’s two-scenario result.

The VAT base when checkout VAT was not collected

Access2Markets describes the import taxable amount as customs value plus customs duties, import taxes and supplementary costs up to the place of destination. For this simplified estimate, the base is goods value, shipping, insurance and the temporary duty.

The manually entered carrier administration fee is treated as VAT-inclusive and kept outside that base. Product-specific reduced rates and national details can still change the result.