SimpleVAT offers IOSS registration, software-aided IOSS data collection, automated invoicing, and full-service package for IOSS including filing services and professional tax consultancy.
The IOSS scheme is for international sellers who ship to EU customers goods of a value less than €150 and sell through their own website *. It is intended for sellers who import individual customer orders into the EU, like when you are based in a non-EU country, or when you are based in an EU country, but dropshipping your stock from abroad.
* When only selling through a marketplace such as Amazon, you would not benefit from the IOSS scheme, as the VAT due will be collected and remitted by the marketplace instead. It is only when you sell through your own website, that an IOSS registration comes in handy.
The Import One Stop Shop (IOSS) is an EU VAT scheme designed to streamline the process of collecting VAT at checkout for sellers shipping international orders into the EU. Without IOSS registration, VAT would typically be collected from the customer as import VAT at customs, leading to delays, additional charges from couriers for customs services, and potential unexpected costs for customers unaware of their VAT liability.
By registering for the IOSS scheme, sellers that ship international orders originating from outside the EU can simplify customs clearance for their customers and ensure that the full price of the product is paid at checkout. This provides a hassle-free delivery experience for customers, similar to what it would be if the product was shipped from within the EU.
Both EU and non-EU sellers can register for the program if they fulfill orders from outside the European Union. Additionally, sellers benefit from IOSS registration in the case of order returns, as they can reclaim the VAT on a returned product, which would otherwise be non-reclaimable when customers pay it themselves as import VAT during customs clearance.
The IOSS allows for the declaration and payment of EU VAT due on import through a monthly IOSS return instead of the payment of the VAT to Customs at the time of importation of the goods.
SimpleVAT offers IOSS VAT registration services for suppliers established both inside and outside the EU.
Registration scenarios:
Note: Sellers from Norway can benefit from a mutual assistance agreement with the EU. This allows Norwegian sellers to register for IOSS directly in any EU member state without an intermediary if they supply goods from Norway.
Obtaining an IOSS registration number enables you to use it for international orders destined for the EU from third countries (e.g., USA, UK, Turkey) with a consignment value below €150. These shipments will be exempt from duty, and the VAT due will be paid through a monthly IOSS return instead of to Customs upon importation of the goods.
When applying for an IOSS number you'll need to provide:
Suppliers not established in the EU require an EU-established intermediary, such as SimpleVAT, for IOSS registration. Acting as a VAT tax representative, the intermediary fulfills IOSS obligations on behalf of the supplier. This includes declaration and payment of VAT on imported goods valued under €150. While the VAT liability remains with the supplier, the intermediary is responsible for VAT payment.
EU-based suppliers can self-register through their country's tax authority portal. Alternatively, SimpleVAT offers IOSS registration assistance or can complete and submit documents on your behalf for a one-time fee (a power of attorney is required). If you require an IOSS intermediary, SimpleVAT can serve as your representative. Due to potential fiscal risks, an ongoing cost is associated with this service.
SimpleVAT provides comprehensive IOSS services, including registration, filing, and our proprietary software for streamlined invoicing and data collection.
IOSS returns must be filed monthly, detailing the VAT amount owed to each EU country based on sales and local VAT rates. This process involves organizing sales data by destination country, applying relevant VAT rates, and handling currency conversions.
Our proprietary VAT engine automates these tasks, integrating seamlessly with your website(s) to simplify the process and ensure accuracy.
| Software | Price |
|---|---|
|
SimpleVAT Pro: VAT/OSS reporting and analytics for upwards of 60 orders per month
Everything your accountant needs for filing your VAT/OSS returns
|
60.00 €
/ month
recurring
|
|
SimpleVAT Lite: VAT/OSS reporting and analytics for up to 60 orders per month
Everything your accountant needs for filing your VAT/OSS returns
|
25.00 €
/ month
recurring
|
| Service | Price |
|---|---|
| VAT registration | 190 € / country (one-off) |
| VAT filing |
50 €
/ country / month
recurring
|
| Import OSS (IOSS) filing |
60 €
/ month
recurring
|
| Union OSS (UOSS) filing |
60 €
/ month
recurring
|
| Non-Union OSS filing |
60 €
/ month
recurring
|
| VAT retrospective filing | 50 € / country / month (one-off) |
| VAT corrective filing | 60 € / country / month (one-off) |
Whether you're an EU supplier in need of registration assistance or a non-EU seller seeking an intermediary, our comprehensive IOSS services have you covered. From streamlined filing to automated data collection and accurate VAT rate application, trust SimpleVAT to simplify your IOSS journey.
