E-commerce & VAT

IOSS and fiscal intermediary for e-commerce imports to France

The IOSS scheme simplifies VAT on small parcels imported to France, but imposes strict conditions for non-EU sellers. Everything you need to know.

IOSS: principle and operation

IOSS (Import One-Stop Shop), which came into force on 1 July 2021, is a simplified VAT declaration and payment scheme for imports of low-value goods. It covers shipments whose intrinsic value does not exceed €150, sent from a third country to consumers in the European Union.

Before IOSS, parcels under €22 benefited from a VAT import exemption. This exemption was abolished in 2021. VAT is now due from the very first euro. IOSS allows the seller to collect this VAT directly at the time of the online transaction, at the rate applicable in the destination country. The customer therefore does not pay additional charges at delivery.

Customer benefit With IOSS, the French customer sees the final all-inclusive price at checkout. There are no customs clearance surprises at delivery. This significantly improves the shopping experience and reduces parcel refusals.

The IOSS fiscal intermediary for non-EU sellers

To register for IOSS, a business must in principle be established in the European Union or in a third country that has concluded an administrative cooperation agreement with the EU. Non-EU businesses that do not meet these conditions must mandatorily designate an IOSS fiscal intermediary.

This intermediary is a professional established in the EU who:

  • Registers for IOSS in their name on your behalf
  • Collects and declares monthly VAT on your eligible sales (≤ €150)
  • Is jointly liable for the VAT due
  • Assigns you an IOSS number to include on your shipments

The IOSS intermediary differs from the standard tax representative (Article 289 A of the French General Tax Code), but both roles are often performed by the same accredited professionals.

IOSS vs standard tax representative

These two schemes address different situations. Here are the criteria for choosing:

CriterionIOSS + intermediaryStandard tax representative
Parcel value≤ €150 onlyAll values
Shipping originOutside EU to EUAny origin
Type of salesB2C onlyB2C and B2B
Local VAT numberNot required (global IOSS)Yes, per EU country
Declaration frequencyMonthly (1 EU declaration)Monthly or quarterly

For many non-EU e-commerce merchants, both schemes are complementary: IOSS for small B2C parcels, and the standard tax representative for parcels > €150, B2B sales, or stock held in France.

Setting up IOSS for your store

The IOSS registration process involves the following steps for a non-EU seller:

Step 1 — Choose an IOSS intermediary in the EU. Your intermediary must be established in an EU member state and be able to manage monthly IOSS declarations. Some accredited tax representatives also offer this service.

Step 2 — Register on the IOSS portal. The intermediary submits the registration application to the tax portal of their member state. You receive a 12-digit IOSS number.

Step 3 — Configure your store. The IOSS number must be integrated into your shipping workflows (customs files, parcel labels) so that parcels are recognised as IOSS-eligible at the border.

Step 4 — Monthly declarations. Your intermediary files an IOSS declaration each month, detailing sales by EU member state, and remits the corresponding VAT.

Practical example A Japanese cosmetics store sells products at €40 each to customers in France, Germany and Spain. It designates an IOSS fiscal intermediary based in Ireland, obtains an IOSS number, and configures its store to apply the destination country's VAT on each order. Each month, the intermediary declares 3 VAT lines (France 20%, Germany 19%, Spain 21%) and remits the collected amounts. Result: smooth delivery, no surprise taxes for customers.
Important limit If any of your parcels exceeds €150 — even exceptionally — it falls outside the IOSS scheme and VAT will be collected at import by customs authorities. Make sure your unit prices remain below this threshold or plan a parallel solution for higher-value items.

Compare professionals offering both IOSS and standard tax representation: consult our list of accredited tax representatives.

Frequently asked questions

IOSS (Import One-Stop Shop) is a simplified VAT collection scheme created in July 2021. It allows non-EU sellers to collect VAT at the point of sale for parcels worth ≤ €150, avoiding additional charges at delivery for the customer.
IOSS is not mandatory — it is an option. But if you do not use it, VAT will be collected at import by the carrier or customs, which can worsen the customer experience. Marketplaces like Amazon or eBay often use IOSS for third-party sellers.
Businesses established outside the EU (with some exceptions for certain third countries) cannot register directly for IOSS. They must go through a fiscal intermediary established in the EU, who is jointly liable for the VAT due.
No. Beyond €150, IOSS does not apply. VAT is collected according to the standard customs import rules. For these sales, standard VAT registration with a tax representative is required if you are outside the EU.
OSS (One-Stop Shop) applies to intra-community B2C sales from an EU country. IOSS applies to non-EU imports of low-value goods (≤ €150). These are two distinct schemes, accessible to different types of businesses.
Official sources impots.gouv.fr — European Commission — OSS/IOSS — BOFiP

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