Import One Stop Shop or special arrangement: Who owes import sales tax?

December 16, 2022

To correctly pay import sales tax, online retailers can now use the Import One Stop Shop (IOSS).

How does this procedure work?

What has been the one-stop shop (OSS) procedure for cross-border trade within the EU since July 1, is the IOSS procedure for goods imported from outside the EU. It was created as an alternative for companies to collect import sales tax for shipments of goods up to EUR 150. If you do not have an office in the EU, you can use an IOSS intermediary such as Crossborderit.

By participating in the IOSS procedure, the import sales tax is already shown on the invoice to the buyer in the EU. In the course of the customs declaration, only the IOSS VAT number of the company has to be indicated and in the field "EU code": C07 + F48. The company registered for the IOSS procedure is then liable for import sales tax.

What is the duration of the IOSS tax period?

The duration of the tax period is monthly.The declaration is filed at the end of the following month after the end of the corresponding tax period.

How can Crossborderit help you?

Crossborderit (CBIT) will execute your IOSS and Compliance entries without the need to manage a complicated pricing structure and evasive integrations. Simply sign up, charge your client for taxes and CBIT will take care of the rest quickly and easily.

CBIT has it covered for you. With easy onboarding and simple, flat shipping rates, it will be a breeze to calculate duties, collect them and even pay them for you. Plus, CBIT offers easy DDP for these solutions for a great, hassle-free customer experience.

Sign up with Crossborderit and ship hassle-free.

Damon Baca


Crossborderit (CBIT)