IOSS for Imported E-commerce Sales: How the Scheme Works for Consignments up to €150

When an online store sells goods to consumers in the EU but the goods are dispatched directly from a third country or territory, the VAT process differs from a standard intra-EU sale. The Import One Stop Shop (IOSS) is a special scheme that can simplify VAT declaration and payment for certain low-value consignments.

Which sales is IOSS designed for?

According to the Bulgarian National Revenue Agency, the special Import scheme covers distance sales to final consumers in the EU where the goods are dispatched or transported from a third country or territory in a consignment with an intrinsic value not exceeding €150.

The scheme does not apply to excise goods and is subject to additional conditions depending on the sales model and the role of electronic marketplaces or other interfaces.

What happens to VAT?

When IOSS is used, the supplier charges and collects the applicable VAT at the time of sale to the customer. The VAT is then declared and paid through the Member State of identification.

The practical benefit for the customer is that VAT is included in the price at checkout and, where the scheme is applied correctly, the import can be exempt from import VAT. This reduces the risk of the buyer receiving an unexpected VAT charge when the goods are delivered.

What is the reporting period?

The IOSS tax period is monthly. The online seller therefore needs to organise its data so that sales, corrections and the Member States of customers can be reported correctly for each month.

What should the system track?

• the value of each consignment;
• the final customer’s country;
• the applicable VAT rate;
• the date and value of the sale;
• returns and refunds;
• the involvement of a marketplace or other electronic interface;
• the IOSS identification number and its correct use throughout the supply chain.

What happens when a consignment exceeds €150?

Where the intrinsic value of the consignment exceeds €150, IOSS cannot be used for that sale. VAT and customs treatment are then determined under the general import rules.

An important change from 2026

The Bulgarian National Revenue Agency states that from 1 January 2026, persons registered for the special Import scheme cannot simultaneously apply the small-enterprise schemes in Bulgaria or elsewhere in the EU. This is another reason to consider the international e-commerce model as a whole rather than analysing each VAT scheme in isolation.

IOSS or another structure?

IOSS is not automatically the best solution for every online store. If goods are already stored in the EU, if a marketplace is treated as the deemed supplier or if the model includes B2B sales, different VAT rules may apply.

Within DESLIN’s OSS/IOSS service, the logistics and sales model is analysed before registration and ongoing reporting are organised.

This material is for general information only and is current as of 21 August 2026. Whether IOSS applies depends on the value and type of goods, their movement and the role of electronic interfaces.