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What do you need to do when you use the IOSS?

  • Display the VAT rates applicable to each destination country on your website.
  • Charge VAT to the buyer at the VAT rate applicable in their destination country.
  • Only apply the IOSS rules when selling goods with a goods value of less than EUR 150 to European private persons.
  • Quote the price actually paid by the buyer on the invoice, ideally in EUR.
  • Submit an electronic monthly VAT return via the IOSS portal of the member state where you are registered for the IOSS. Pay the VAT collected from your buyers via the IOSS portal of the member state where you are registered.
  • Keep records of all the sales you register via the IOSS for ten years.
  • Provide the DPD with the information required for customs clearance, specifically your EORI number and your IOSS number.