The Import One Stop Shop is available to eligible EU and non-EU sellers making qualifying distance sales of imported goods to EU consumers. An IOSS intermediary enables a seller to use the scheme through an EU-established representative when an intermediary is required or chosen. The service covers registration, monthly reporting, and payment coordination for qualifying low-value goods sold to EU consumers.
EU and non-EU sellers should confirm IOSS eligibility and whether they need or choose to appoint an intermediary before registration. Easytax can act as the seller’s IOSS intermediary and translate those requirements into an operating process that connects checkout, logistics, finance data and monthly filing.
When does a non-EU seller need an IOSS intermediary?
A seller established outside the EU generally needs an EU-established intermediary to register for IOSS, while an EU-established seller may use the scheme directly or choose an intermediary. The seller selects its intermediary; that choice is not determined by the dispatch country or logistics route. It should be assessed alongside the underlying sale conditions in our IOSS number guide.
The intermediary’s legal role within the IOSS scheme
The intermediary is appointed to fulfil the represented seller’s IOSS obligations. It registers the seller, submits monthly returns and coordinates VAT payments in the Member State of identification. The intermediary receives its own IN identification number, while each represented seller receives a separate IM number for eligible customs declarations.
This role is scheme-specific. It is not the same as a national fiscal representative, tax agent or customs representative, although a seller may need more than one of these services for different parts of its supply chain.
IOSS eligibility follows the import flow, not the seller’s nationality
IOSS can be used by EU and non-EU sellers when goods are dispatched from outside the EU directly to an EU consumer, the consignment does not exceed EUR150 in intrinsic value and the goods are not subject to excise duties. The seller’s establishment affects the intermediary requirement, but it does not determine whether the underlying sale is eligible.
Confirm the sale conditions and intermediary route before registration. A change in goods, value, customer type or fulfilment model can move a transaction outside IOSS.
What does an IOSS intermediary manage?
The intermediary manages the formal relationship with the IOSS administration and the recurring reporting workflow. It does not take over the seller’s commercial systems or customs declarations, so responsibilities need to be divided clearly at onboarding.
IOSS registration and identification-number administration
The intermediary gathers corporate details, sales channels, dispatch locations and goods information, then submits the seller’s application through its Member State. After activation, the IM number is shared only with authorised seller and logistics contacts. Access, transmission and incident handling should be documented to reduce misuse.
Monthly returns, VAT payments and tax authority communication
Each month, the intermediary reviews eligible sales by destination and rate, prepares the return, obtains approval and provides payment instructions. It also manages questions from the authority and supported corrections. Easytax coordinates this work within its wider OSS and IOSS services.
What remains the seller’s responsibility?
The seller remains responsible for the accuracy and completeness of the commercial and transaction data supplied. It also controls how the IOSS number reaches the customs declarant. These responsibilities should be embedded in the e-commerce and fulfilment process, not left until the filing deadline.
- Apply the destination-country VAT rate to eligible orders at checkout.
- Classify products and identify excise goods or consignments above EUR150.
- Separate marketplace deemed-supplier sales from the seller’s own reporting.
- Provide complete order, payment, refund, destination and dispatch data on time.
- Transmit the IM number securely to the carrier or customs declarant.
- Retain records and notify the intermediary of corrections or supply-chain changes.
Sellers should also identify transactions outside IOSS. EU-held stock, B2B sales, higher-value consignments, and excluded goods may require local registration or another reporting route. The differences between OSS and IOSS help separate these flows.
How does the IOSS intermediary service work?
A controlled service starts with transaction mapping and ends with a repeatable monthly close. The seller and intermediary agree data owners, approval dates, currency treatment, payment steps and exception handling before the first return.
Onboarding documents, transaction mapping and sales-data setup
Onboarding covers the legal entity, websites and marketplaces, goods, dispatch countries, expected volumes and logistics partners. The review confirms which sales qualify, who is the deemed supplier and how refunds will be reported. A sample data file is then tested against the required country and VAT-rate breakdown.
The onboarding review should also cover the commercial terms shown to customers and the messages used when a parcel is delayed or charged at import. If checkout treats an order as IOSS but the carrier cannot transmit the IM number, the seller needs an exception process before dispatch. Testing representative orders by destination and carrier helps expose mapping issues before they affect customers.
Monthly controls, reconciliation and correction process
The monthly cycle reconciles checkout VAT to paid and dispatched orders, removes ineligible or marketplace-reported transactions, reviews refunds and compares the amount due with the seller’s accounts. Differences are returned for explanation before approval. Corrections retain the original period and reason so the audit trail remains clear.
- Review eligibility, intermediary need and the proposed transaction flow.
- Complete registration and establish the secure IOSS data channel.
- Collect and reconcile monthly sales, refunds and payment information.
- Approve the return, pay the VAT and monitor authority or customs exceptions.
How can Easytax act as your IOSS intermediary?
Easytax supports EU and non-EU sellers from the initial scheme assessment through recurring filings. The service can also be coordinated with e-commerce VAT compliance where the business holds EU stock or has registrations outside IOSS.
A single operational contact coordinates the filing timetable with the seller’s finance and e-commerce teams. Easytax flags missing files, unusual VAT-rate movements and differences between sales and refund data before the return is approved. The scope is documented by jurisdiction and transaction type, so the IOSS service is not confused with domestic VAT returns or customs representation.
Eligibility and establishment-country review.
IOSS registration and identification-number controls.
Monthly data checks, returns, and payment instructions.
Authority communication and supported correction handling.
Coordination with international VAT compliance for transactions outside the scheme.
Request an IOSS intermediary assessment from Easytax. Share your establishment country, dispatch locations, marketplaces, goods, and expected EU order volumes so we can confirm whether an intermediary route is appropriate and define the registration, data, and onboarding work required.
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