EU VAT support for international ecommerce
IOSS intermediary: who needs one and how it works
If you sell online to EU shoppers from outside the EU, an IOSS intermediary may be the link between your checkout, VAT reporting and compliant low-value parcel delivery.
- Understand whether your business needs an intermediary.
- See what the intermediary is responsible for.
- Ask Asendia to facilitate an appropriate introduction.
The role
What is an IOSS intermediary?
An IOSS intermediary represents a retailer under the Import One-Stop Shop scheme. It supports registration, monthly VAT reporting and payment to the relevant tax authority on the retailer’s behalf.
Register
The intermediary registers the retailer and obtains the IOSS identification number for eligible consignments.
Report
It submits monthly IOSS VAT returns using the retailer’s reconciled sales and adjustment data.
Pay
It pays the VAT due to the relevant authority and supports the records required by the scheme.
UK businesses
Do UK retailers need an IOSS intermediary?
It depends on where the legal entity is established. Great Britain and Northern Ireland follow different registration routes.
Important: IOSS is optional and applies only to eligible low-value B2C consignments. It does not cover excise goods or consignments above the scheme threshold.
The Asendia route
How Asendia helps you find an intermediary
Asendia is not an IOSS intermediary. Asendia can recommend a potential intermediary and facilitate the first contact. Appointment, onboarding, commercial terms and the ongoing VAT relationship are agreed directly between your business and the intermediary.
IOSS must work alongside checkout, customs data and delivery. Explore Asendia’s customs clearance solutions and international parcel delivery services.
Tell us about your business
Share your markets, order profile and current IOSS requirements.
Discuss the appropriate route
An Asendia representative reviews the information and discusses the next step.
Meet the intermediary
Asendia facilitates the introduction so the parties can agree onboarding directly.
Frequently asked questions
IOSS intermediary FAQs
Is IOSS registration mandatory?
No. IOSS is optional. When a retailer uses it, the retailer and its intermediary must meet the scheme’s registration, reporting, payment and record-keeping requirements.
What does an IOSS intermediary do?
The intermediary represents the retailer for the scheme, supports registration, submits monthly IOSS VAT returns and pays the VAT due to the relevant tax authority on the retailer’s behalf.
Is Asendia an IOSS intermediary?
No. Asendia can recommend a potential intermediary and facilitate an introduction. The intermediary relationship is agreed directly between the retailer and the appointed intermediary.
Which consignments can use IOSS?
IOSS generally covers eligible B2C goods imported into the EU in consignments with an intrinsic value of no more than €150. Excise goods are excluded.
Make IOSS part of the complete delivery set-up
Discuss VAT, customs data and international delivery requirements with an Asendia specialist.
