VAT charged at checkout and customs duty are different payments. IOSS helps sellers or platforms account for VAT on eligible distance sales; it does not promise delivery without any additional costs.
When the scheme applies
Current Commission guidance covers distance sales to EU consumers of goods dispatched from outside the EU in consignments with an intrinsic value not exceeding €150; excise goods are excluded. Where the conditions are met and a valid IOSS number is supplied to customs, the corresponding import is exempt from import VAT because VAT was collected at purchase.
What buyers and sellers should check
Buyers should keep the order and VAT details. If another bill arrives, identify whether it concerns VAT, duty or a carrier service. Sellers need to transmit the correct data through the designated channel. Do not display an IOSS number publicly or use another trader’s number.
The Commission’s official VAT and IOSS material explains the conditions and scope. European Commission · VAT · European Commission · IOSS
The €3 customs duty is separate; our published article explains its calculation.
