Europe · Imports

IOSS: what does the €150 threshold mean?

Sources reviewed: 31.10.2026

IOSS is a way to collect and declare import VAT, not a general customs exemption.

IOSS applies to eligible distance sales of imported goods in consignments with intrinsic value not exceeding €150. Excise goods are excluded.

VAT and customs duty are separate. IOSS does not remove declaration, classification or current customs obligations. Do not expose the IOSS identifier on public invoices or labels.

Pre-shipment checklist

• Were B2C sale and consignment value checked?
• Is it clear who collects VAT?
• Is IOSS data transmitted through a secure electronic channel?

Official sources

• European Commission · Low-value consignments

General information, not legal advice, a tax calculation or an eligibility approval. Verify current official rules for the product, origin, country and transaction date.