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Guide to importing and exporting low-value shipments - VAT changes (2021)

3.1. Single Window System for Imports (IOSS)

  1. 3.1.1. Main concept and process description
  2. 3.1.2. Liability of agents under the IOSS regime
  3. 3.1.3. IOSS VAT identification number
  4. 3.1.4. Threshold of 150 €
  5. 3.1.5. Exchange rate
  6. 3.1.6. Grouping of shipments
  7. 3.1.7. Return of goods declared in the IOSS
  8. 3.1.8. Monthly notification