Frequently Asked Question

What is VAT OSS and IOSS for Indian sellers?

VAT OSS (One Stop Shop): allows EU-registered businesses to report and pay VAT for all EU sales in one EU country, rather than registering in each EU country separately. IOSS (Import One Stop Shop): for non-EU sellers (including Indian sellers) shipping individual consignments under EUR 150 directly to EU consumers. Under IOSS, the Indian seller collects VAT at checkout and remits it quarterly through IOSS — goods are then imported into EU VAT-free at customs. Indian Amazon, Shopify, and D2C sellers need IOSS registration (through an EU-based IOSS intermediary).