IOSS Deadline and Payment Process
From 1 July 2021, a supplier selling goods from a third-country or third territory to EU customers can register for the Import One Stop Shop. The IOSS can only be used where the goods, excluding goods subject to excise duty, are dispatched by or on behalf of the supplier from outside of the EU at the time they are supplied and the intrinsic value of the consignment does not exceed €150.
