Import scheme (Import One Stop Shop)

The Import Scheme and the corresponding Import One Stop Shop (I-OSS) can only be used for imported goods with an intrinsic value of no more than EUR 150.

By using the import scheme, consumers will not be surprised by VAT to be paid when they receive their products. In addition, because of the exemption at the moment of import, businesses will not have to prefinance VAT if they are the party importing the goods. As is the case for the OSS, use of the import scheme is not obligatory.

The I-OSS return is separate from the OSS return and must be submitted on a monthly basis. The I-OSS can be used both by non-EU businesses and by EU businesses. If a non-EU entrepreneur decides to use the import scheme, a representative must be appointed. 

Would you like more information on this topic? download our whitepaper here.

For other questions, you can always contact our office at +3120 760 4500.