VAT rules for e-commerce

Publication date 01-10-2026 | Last update 01-10-2026

Do you sell goods from outside the European Union (EU) directly to consumers within the EU? If so, VAT rules apply to you.

Paying VAT in the correct country

Is your shipment worth up € 150? If so, you must submit an import declaration in the destination country and pay import VAT there. Unless you use the Import One-Stop Shop (IOSS) scheme.

If you choose to use IOSS, you must register in the country where you or your representative are established.

Once you have registered, you will receive an IOSS number. You must use this number when submitting a customs declaration through DECO or DMS.

Import One-Stop Shop (IOSS)

Do you sell goods from outside the EU directly to consumers in the EU who are not required to submit VAT returns? If so, you must declare and pay VAT in the destination EU country for those goods. For example, if you sell products from China directly to private consumers in Germany through your online shop, VAT is due in Germany. You can also declare VAT in a simplified manner using IOSS, centrally through a single system.

You must register in advance to use IOSS. For information, visit the Tax Administration website.

Through IOSS, you can report the VAT due on all eligible shipments once a month and make a single payment. If you use IOSS, you do not pay VAT at the time of import.

I cannot use IOSS

If you cannot use IOSS because, for example, the value of your shipment exceeds € 150, you must pay import duties and import VAT in the country where the goods are imported.

I do not want to use IOSS

If you choose not to use IOSS, you must pay import VAT in the destination country of the shipment.

I am a customs agent, postal service, or courier

Are you submitting e-commerce declarations for a customer who uses IOSS? If so, your customer has, or will receive, an IOSS number. You must include this number when submitting the import declaration to Customs through DECO or DMS.

If your customer does not use IOSS, you may choose to use the special arrangement. Under this arrangement, you must submit an import declaration for each shipment and pay the VAT afterwards on a monthly basis. You do not need to register separately with the Tax Administration for this arrangement.

If a consumer does not pay the VAT because, for example, they refuse the shipment, then you may reclaim the VAT from the tax authority or customs administration in the destination country, subject to the applicable conditions.

You need an electronic messaging registration to submit customs declarations.