The EU Import One Stop Shop (IOSS)

Alinea Customs provide insight into EU VAT simplifications for B2C traders selling goods with a value of up to €150 to consumers in the European Union.

Import VAT can represent a challenge to UK businesses selling on a business-to-consumer basis into the European Union. Supply VAT is zero-rated when selling overseas. However, when the goods reach the destination, import VAT is likely to be chargeable, excluding certain categories such as food and essential groceries, and children’s clothing.