How does IOSS impact EU deliveries for Shopify sellers?

Shopify Discussion

Topic summary

IOSS Overview:
The Import One-Stop-Shop (IOSS) is a VAT collection system for non-EU sellers shipping goods under €150 to EU customers. It streamlines customs clearance, eliminates customer-paid fees at delivery, and requires seller registration for compliance.

Shopify’s Role:
Unlike marketplaces (Amazon, eBay, Etsy), Shopify doesn’t provide IOSS numbers as it’s a software platform, not an electronic interface. Sellers must handle their own IOSS registration, reporting, and filing.

Third-Party Solutions:
Services like EAS offer all-inclusive IOSS registration and compliance for Shopify sellers, with minimal per-transaction fees and no monthly charges. The EAS Shopify App automates EU sales data collection for IOSS reporting.

Registration Requirements:

  • Non-EU legal entities (companies, registered entrepreneurs) must use an intermediary
  • Requires legal entity documentation
  • Monthly VAT reporting and payment
  • B2C transactions only

Future Developments:
The upcoming ViDA (VAT in the Digital Age) legislation may introduce changes, including mandatory IOSS registration for all individual sellers and QR codes to combat fraud. However, Shopify will likely remain a SaaS provider rather than assume marketplace-level responsibilities.

Summarized with AI on November 18. AI used: claude-sonnet-4-5-20250929.
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Hi Shopify sellers,

we’ve been getting a lot of questions concerning Shopify and IOSS.

I’m answering the most frequently asked questions here.

What’s IOSS?

The Import One-Stop-Shop (IOSS) is a simplified VAT collection and reporting solution for goods delivered from outside of the EU to EU end customers. It improves customer experience by facilitating single-action purchases and faster customs handling

IOSS is the easiest way to deliver goods to EU consumers from outside of the EU.

With IOSS you can use almost any logistics provider, deliveries are not delayed at customs and your customers are not required to pay taxes, duties or other clearance fees at the arrival of goods.

Does Shopify provide an IOSS number?
No, Shopify as a software provider, cannot provide IOSS numbers to sellers, unlike Amazon, which is considered an Electronic Interface (Marketplace). IOSS registration, reporting and filing are sellers’ responsibilities.

Key IOSS facts:

  • For deliveries from outside of the EU
  • For orders valued under 150€ (excluding delivery and taxes)
  • The seller must be registered for IOSS to take advantage of the scheme
  • EU Intermediary is required for companies outside the EU
  • B2C only
  • Monthly reporting and payment of VAT

Who can register for IOSS?

EU companies and non-EU legal entities can register for IOSS. Non-EU companies require an intermediary to be able to use the scheme.

A non-EU registering party must be a legal entity (a company, a registered private entrepreneur, or similar). A legal entity registration documentation is always required.

How to get started? EAS all-inclusive IOSS service for Shopify sellers
Registering for IOSS is easy and affordable these days, services like us EAS, are providing all-inclusive IOSS services with a Shopify connection. We are registering companies for IOSS with zero starting fees or monthly fees, the only fee is a minimal transaction fee per IOSS order. EAS Shopify App collects EU sales data for automated IOSS reporting and filing.

Use of the EAS Shopify App requires an EAS account. If you are interested, read more and sign up at easproject.com or book a meeting here

Yours,

Robert from EAS

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I guess this changes things: https://www.forbes.com/sites/aleksandrabal/2023/06/12/european-union-a-new-vat-and-customs-regime-for-e-commerce-platforms/

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I really doubt that. Shopify isn’t a marketplace such as Etsy or eBay, so it would be the responsibility of the store owner to manage the relationship. I’m an EAS customer and hopefully they will add the relevant logic to support the changing legislation.

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ViDA is a much more than explained in the article, but full implementation will not relieve individual sellers from extensive obligations. Final scope of ViDA and its final configuration is still under consideration along with the roll-out schedule and for individual sellers it will also mean mandatory registration to the new IOSS scheme. Mandatory individual QR codes are also a part of the proposed solution to eliminate fraud. What is more important is that Shopify does not act as E-commerce platform discussed in the article, They still will be a SaaS service provider for the sellers. So all individual sellers will still have to be registered for the mandatory IOSS for all supplies.