Taxation29 March 2026
VAT and IOSS obligations: 2026 guide
OSS, IOSS, the €10,000 threshold, marketplaces and low-value imports: the practical VAT rules for e-commerce in 2026.
Samuel HAYOT
1 min read
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
VAT and IOSS obligations: 2026 guide
Updated March 2026 - Cross-border e-commerce in Europe requires more than a domestic VAT return.
- ▸OSS covers certain intra-EU B2C distance sales.
- ▸IOSS applies to imported goods sold to EU consumers in consignments not exceeding €150.
- ▸The €10,000 threshold remains a key trigger for B2C intra-EU distance sales.
See also VAT for SMEs, VAT return guide and EORI guide.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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