VAT IOSS to be extended to supplies above €150
11 November 2026
Under current rules, the VAT Import One-Stop-Shop (IOSS) can only be used for parcels valued at under €150. The Council of the EU has approved legislation that extends the IOSS to all goods irrespective of their value.
Once the amendments to the VAT Directive are in force, suppliers and platforms will be able to account for VAT on higher value goods via the IOSS. In addition, the VAT IOSS has been extended to cover online sales of goods stored in customs warehouses in the EU by non-EU operators
As a result of the agreed changes, with the launch of the EU customs data hub from 1 July 2028, non-EU online platforms will be treated as the deemed supplier for VAT purposes for all goods they sell into the EU, regardless of value.