Free checker · checked 13 October 2026
EU VAT checker: IOSS, OSS or neither?
Selling to consumers in the EU? Answer four questions to see who charges the VAT, whether you need IOSS or OSS, and whether the new €3 parcel duty applies.
The short version
| Situation | Who charges VAT |
|---|---|
| Parcel €150 or less from outside the EU, via Etsy/Amazon/eBay | The marketplace, at checkout |
| Parcel €150 or less from outside the EU, own store | You, through IOSS; or the buyer at the door |
| Parcel over €150 from outside the EU | Customs at import (buyer pays unless you ship DDP) |
| Goods shipped between EU countries | You, at the buyer's rate, through OSS (EU sellers under €10,000 can use home VAT) |
The €3 duty on top
Since 1 July 2026, parcels of €150 or less coming into the EU pay a flat €3 customs duty for each type of product inside. It applies whether or not the VAT goes through IOSS. Work out the €3 duty on an order.
IOSS in practice
- You register in one EU country and get an IOSS number. Sellers outside the EU usually need an EU intermediary to do this for them (Norway-based sellers are an exception).
- You charge VAT at the buyer's country rate at checkout (from 17% in Luxembourg to 27% in Hungary).
- Your carrier puts your IOSS number on the customs data, so the parcel clears without the buyer paying.
- You file one monthly IOSS return covering every EU country.
Sources: EU VAT e-commerce package (Council Directives 2017/2455 and 2019/1995, in force 1 July 2021), European Commission IOSS and OSS guidance, and Access2Markets on the €3 duty. Estimates, not tax advice.
Want your EU prices worked out for you?
Send your product list or shop link and get a spreadsheet: the 3 euro duty and 2 euro fee per product, VAT on top, whether bundling saves your buyer money, and a suggested EU price. From $30 for 10 products on Fiverr. We're not customs brokers; if you need VAT/IOSS registration, we'll tell you.