Sold under IOSS but your EU buyer was charged VAT on delivery? Check in this order in detail

Dear friend,

Welcome! This letter sets out what you need to know, plainly and in order.

Check in this order

1. Did the IOSS number reach whoever declares the goods? Guidance section 3.1.3, Q3: the seller or platform must communicate the number to the importer or their customs representative; responsibility for providing a valid number lies with the seller or platform. The representative may be a postal operator or express carrier (section 2.2.2). Ask your carrier whether the declaration for this shipment carries the number.
2. Where it goes. Section 2.2.1.2(j): the number must be available to customs at the latest in the declaration, in data element 13 16 000 000 with role code FR5; for postal consignments it can be included in the ITMATT message.
3. Is the number valid? Section 3.1.3, Q3: customs check it electronically against the IOSS registry, and a declaration with an invalid number is rejected, with VAT levied on import. Declarants can only check that a number is present, not that it is valid, so check it yourself; one wrong digit is enough to fail.
4. Do the goods qualify? Only non-excise goods in consignments with intrinsic value up to €150. Intrinsic value is the price of the goods themselves, excluding transport and insurance when shown separately on the invoice (section 1.3.1).
5. Can a typo be fixed? Section 3.1.3, Q3: for a spelling error, the declarant can request the IOSS exemption in a new declaration once they have the correct number.

Source: Commission guidance on import and export of low value consignments, PDF, sections as listed.

If VAT has already been charged twice

• Guidance section 3.1.4, Q5: where customs collected import VAT despite an IOSS declaration, the importer (buyer) can contact the seller or platform to reclaim it.
• Proof: if the buyer paid the recalculated VAT, they use the customs decision on release and VAT payment as proof for the refund.
• On the seller's side, the sale should not be included in the IOSS return; the seller or intermediary corrects the return and records.
• If the goods were refused and returned, the seller in principle needs no proof beyond proof of export.

Evidence to keep

• Order and invoice showing VAT charged at sale.
• The carrier's confirmation or screenshot of the IOSS number in the declaration or message.
• The buyer's customs payment receipt or release decision.
• Your record of sending the IOSS number to the carrier (when and how).

When to use a licensed professional

• For repeated or large cases, or when a filed IOSS return needs correcting, use a tax adviser who knows EU VAT or an IOSS intermediary.
• This site gives information and checks only; it does not provide IOSS services.

Check before you pay, and warning signs

• Offers to "share" someone else's IOSS number: the number belongs to the seller or its intermediary, and you carry the risk if it goes wrong.
• "With IOSS there is nothing else to pay": the €3 duty and €2 handling fee may still apply; see EU taxes and fees on one order.

Unknowns

• The guidance does not set one refund procedure or time limit for every member state; follow the customs authority of the importing country.
• For the €3 duty (from 1 July 2026) and €2 handling fee (from 1 November 2026), see sections 7.5 and 7.6 of the customs guidance: the handling fee is non-refundable.

Sources for this letter

1. Commission guidance on import and export of low value consignments, PDF
2. customs guidance