Import-One-Stop-Shop (IOSS) Registration in Ireland

What is the Import One-Stop-Shop (IOSS)?

The Import One-Stop-Shop (IOSS) allows businesses selling imported goods valued at €150 or less to EU consumers to collect VAT at checkout and submit a single monthly VAT return through one EU Member State

Get IOSS registered in Ireland and sell to all 27 EU countries

Nathan Trust's IOSS solution includes:

• IOSS registration and identification number
  Once you register, you can use your IOSS identification number for all shipments to the EU with a value of €150 or under

• Monthly returns filing
  Nathan Trust will file returns electronically through the IOSS portal of the Irish Tax authority.

• Tax Intermediary services
  Nathan Trust acts as your IOSS intermediary to complete registration and comply with EU requirements. This is compulsory.

Advantages of using IOSS vs not using IOSS solution

See below a comparison table highlighting the advantages of using IOSS vs not using it: 

How much do we charge for IOSS registration?

Our pricing for the IOSS solution is as follows: 

• IOSS Registration in Ireland - €495 (one-time charge)

• Monthly IOSS VAT Reporting - €1595 (charged annually)

• Acting as your IOSS Intermediary - €895 (charged annually)

Prices for year 1 are €2,985 + VAT. Please note, if we are invoicing a company or sole trader resident outside the EU, then there will be zero VAT on the invoice.

Do I need an IOSS intermediary or Fiscal Representative in Ireland?

Non-EU businesses generally need an EU-established intermediary to use IOSS. Nathan Trust acts as your Irish IOSS intermediary and manages the registration and filing process.

Do I need to register for an EU VAT number?

We will assess whether your business requires:

• IOSS registration
• EU VAT registration
• Irish intermediary services
• Monthly VAT compliance support

How does this work for companies based outside the EU?

If the consignment value of the goods is less than €150, this comes under the IOSS regime.

It is not relevant if the company is part of the EU or not. 

Let's look at the following example:

• Sofia from Germany orders a phone cover for €40 from a company based in the UK

• The UK Co charges Sofia (€40 +  19%) because the VAT rate in Germany is 19%. The total invoice amount is €47.60

• UK Co ships the product and it is delivered to Sofia without any delays a couple of days later. There is no customs duty on this transaction as the consignment value is less than €150. 

• UK Co is registered for IOSS in Ireland. So at the end of the month, the UK Co files its IOSS report and pays the VAT owed to the Irish tax authorities (Revenue).

• Revenue then pay the VAT over to the German tax authorities

Note that non-EU businesses are required to appoint an intermediary to take advantage of the mechanism. 

Do I need to have an EU company to register for IOSS?

No, you do not need an EU company to register for IOSS in Ireland. We are working with a number of UK, US, Indian and Chinese companies helping them to register for IOSS in Ireland and manage their monthly IOSS returns. 

How long does it take to register for EU VAT/IOSS in Ireland

This should only take 4 weeks but it can take longer. As a rule, we tell our clients that when working with government agencies, everything takes longer than you expect. 

Are IOSS sales exempt from customs duty?

Sales with a consignment value of less than €150 are subject to IOSS but are exempt from Customs Duty. 

As of 1st July 2026, goods entering the EU in small consignments and are valued at less that €150 will be subject to a fixed €3.00 custom duty.

Are you entitled to reclaim any EU VAT expenses under EU VAT/IOSS?

Companies registered under the IOSS are not entitled to deduct any VAT expense incurred in any EU country. The IOSS is designed to facilitate the payment of VAT, not the reclaiming of VAT expenses. 

What records must be kept for IOSS compliance?

Businesses using IOSS must maintain appropriate records relating to transactions reported through the scheme. These records should be retained in accordance with applicable IOSS and VAT requirements and made available to tax authorities if requested.

Nathan Trust can help establish compliant record-keeping processes as part of our IOSS service.

What are the benefits of IOSS registration for UK businesses?

- Simplified VAT compliance for all 27 EU member states

- No VAT payment required by customers at delivery (improving customer experience)

- Faster customs clearance and reduced shipping delays

- Single monthly VAT return instead of multiple registrations

What services do we provide:

As a registered tax agent in Ireland, we provide the following services:

• Register your Company for EU VAT/IOSS in Ireland

• Act as your Tax intermediary/Fiscal Representative

• File your monthly IOSS returns

We provide a full services solution for all your EU VAT/IOSS requirements.