Understanding the relationship between IOSS and Customs Declarations – Cross Border VAT

Discover how IOSS and customs declarations work together to simplify EU shipping and VAT compliance for online sellers. This article explains how the EU’s IOSS (Import One‑Stop Shop) simplifies VAT collection on low‑value imports by shifting VAT declaration responsibility from customs to sellers. It outlines how customs declarations and duties still apply for non‑IOSS shipments.