IOSS: paying VAT at checkout

With IOSS, you pay VAT at checkout. Learn how to check whether it is included and what to do if you are asked to pay VAT again.

Updated on

IOSS stands for Import One-Stop Shop. Under this EU scheme, shops outside the EU collect your country’s VAT at checkout and pass it on to the tax authorities. The scheme has been in place since 1 July 2021.

What does it mean for you?

If you order from a shop that uses IOSS:

  • the VAT is included in the price or shown separately on your order;
  • the shop or its carrier handles the customs declaration;
  • you pay no VAT and normally no clearance fee on delivery.

Orders below €150 also carry a flat customs duty of €3 per product type from 1 July 2026 and an EU handling fee of €2 per product type from 1 November 2026. For IOSS orders, the seller pays these charges at import. Large platforms include them in their prices.

Which shops use IOSS?

Almost all large international platforms: AliExpress, Temu, Shein, eBay and Amazon. Many smaller shops that sell to Europe regularly use it too. Look for these details on your order:

  • “VAT included”
  • “Import taxes included” or “Duties and taxes paid”
  • a VAT amount shown separately on your invoice or order confirmation

Not sure? Check the invoice or ask the shop. An IOSS number starts with IM followed by digits.

Only up to €150

IOSS only works for orders worth up to and including €150, without shipping. Above that, you always pay VAT at import, through the carrier. Does a shop still charge VAT on a more expensive order? Then you risk paying VAT again on delivery. Ask the shop to refund the VAT you paid at checkout.

Alcohol and tobacco are excluded from IOSS. They carry excise duty, which the scheme does not cover.

Asked to pay on delivery anyway?

Already paid VAT, but your carrier is asking you to pay again? The IOSS number may not have been passed on correctly. Here is what to do:

  1. Don’t pay straight away. First check that the request really comes from your carrier: fake messages about customs fees are a well-known scam.
  2. Contact the shop. Ask them to give the IOSS number to the carrier, or to refund the VAT you paid twice.
  3. Contact the carrier if the parcel was already delivered and you paid twice.

In the calculator

Under Already paid at checkout, choose VAT included (AliExpress, Temu). The calculator shows the VAT included in the price and what is left to pay on delivery. Usually there is nothing more to pay. In a few countries, the postal service charges a small fee. To the calculator