Importing goods and wondering whether you need an IOSS number? Here's what you need to know.
What is an IOSS number?
An IOSS number is an identification number you use to file returns in the EU's one-stop shop system, run in the Netherlands by the Belastingdienst (Dutch Tax Administration). The IOSS (Import One-Stop Shop) is an electronic system for declaring and paying VAT when goods are imported into the European Union (EU). The IOSS scheme has applied since 1 July 2021. Its aim is to cut red tape for businesses that sell goods to consumers in the EU.
How do you apply for an IOSS number?
If your business wants to register for the IOSS scheme, you need to apply for an IOSS number. You get it from the tax authority of the country where your business is established. With the IOSS number you can file VAT returns and pay the VAT on goods imported into the EU.
The exact process and requirements for getting an IOSS number can differ per country. In the Netherlands you apply through the Belastingdienst business portal (in Dutch).
IOSS and VAT
New VAT rules have applied since 2021, and they affect the import of goods.
Since 1 July 2026 goods sent in consignments worth up to €150 are no longer exempt from import duties: online purchases sent to a consumer by a seller outside the EU pay a fixed €3 import duty per product type until 1 July 2028, whether or not the shop uses IOSS. You can handle the VAT on these consignments through the Import One-Stop Shop (IOSS). You can read more about IOSS on the website of the European Commission. Without IOSS, the import VAT and clearance costs are charged to your end customer when the shipment clears customs. With IOSS, you collect the VAT at the moment of sale instead.
More information?
Have a look at our help centre too. It has everything you need to know about easy international shipping. Still have questions? Our support specialists are happy to help on Live Chat, all the way through the shipping process.
