VAT and IOSS obligations: the 2026 guide
Threshold of 10,000 euros, OSS, IOSS, marketplaces, imports at 150 euros: the real VAT obligations of e-retailers in 2026.
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.
Updated March 2026 - The VAT and IOSS obligations no longer only concern large groups. As soon as you sell online to individuals in several countries of the European Union, that you import low value parcels or that you go through a marketplace, you enter a scope of compliance which goes well beyond the simple French CA3. In 2026, the European administration strengthened controls on cross-border sales.
Short answer: the VAT and IOSS obligations require e-tailers who sell remotely in the EU to monitor the threshold of 10,000 euros (switching to the VAT of the customer's country), to register at the OSS counter for intra-EU sales, and to use the IOSS for imports of goods with a value of less than or equal to 150 euros from third countries.
OSS or IOSS: what concrete difference?#
| Scheme | Scope | Type of operation | Periodicity |
|---|---|---|---|
| OSS | Intra-EU B2C sales | Goods shipped from the EU to a customer in another Member State | Quarterly |
| IOSS | Low value imports | Goods shipped from a third country to an EU customer, value ≤ €150 | Monthly |
The OSS covers digital services and sales of goods already stored in the Union. The IOSS specifically concerns goods imported from outside the EU. The same e-merchant can be subject to both simultaneously.
The threshold of 10,000 euros: the tipping point#
For intra-community B2C distance sales, the overall threshold of 10,000 euros remains the determining criterion. In deca, you apply French VAT. Beyond that, you must apply the VAT of the customer's destination country.
- CA ≤ €10,000: French VAT on all intra-EU sales.
- CA > €10,000: VAT of the customer's country. You can centralize your déclarations via the OSS counter.
This threshold applies to cumulative turnover in all Member States, not country by country. It must be continuously monitored.
To complete, consult our guide on SME VAT, our article on the VAT déclaration and our decryption of the EORI number.
How does IOSS work in practice?#
- Registration: you register with the IOSS in a single Member State. You will receive a 12-character IOSS number.
- VAT collection: at the time of sale, you collect the VAT of the destination country.
- Monthly déclaration: you file a déclaration before the end of the following month.
- Payment: you pay the VAT declared in the Member State of identification.
- Proof of sale: you must keep the supporting documents for 10 years.
Hayot Expertise Advice: The IOSS number must appear on customs documents. Without this number, the import VAT exemption is not granted and the customer pays the VAT twice.
Who is affected by the IOSS?#
- sale of goods imported from third countries to private customers in the EU;
- intrinsic value of each shipment not exceeding 150 euros;
- goods not subject to excise duty (no alcohol, no tobacco).
If the value of the package exceeds 150 euros, IOSS does not apply: VAT and customs duties are collected according to common law.
Marketplaces: who collects VAT?#
Since 2021, online platforms (Amazon, AliExpress, eBay) are considered presumably liable for VAT for certain sales:
- Sales of imported goods ≤ €150: the marketplace collects and remits VAT, even if the seller is registered with IOSS.
- Intra-EU sales by a seller not established in the EU: the marketplace is also presumed liable.
Point of vigilance: The status of presumed debtor does not eliminate your accounting reconciliation obligations. You must demonstrate which sales were processed by the platform.
New tax on small parcels (March 1, 2026)#
⚠️ Warning: since March 1, 2026, a tax of €2 per item applies to imports of goods from third countries for goods with a value less than €150. It is distinct from VAT (IOSS) and is added to it. It particularly concerns dropshipping from countries outside the EU and can have a major impact on your margins.
What is the reporting calendar?#
| Declaration | Periodicity | Deadline | Content |
|---|---|---|---|
| CA3 (French VAT) | Monthly or quarterly | 19th of the following month | Domestic and intra-community operations |
| OSS | Quarterly | End of month following quarter | Intra-EU sales exceeding €10,000 |
| IOSS | Monthly | End of next month | Imports of goods ≤ €150 |
| DEB | Monthly | 8 of the following month | Shipments of goods to other Member States |
What are the most common errors?#
- declare goods > 150 euros via IOSS: the régime only applies to low value shipments;
- forget the IOSS number on the shipping documents: VAT is collected twice;
- do not keep proof of sale for 10 years: non-negotiable legal obligation;
- confuse IOSS and OSS: two distinct régimes, two distinct déclarations;
- ignore the tax of €2 per item since March 2026: direct impact on dropshipping margins;
- do not monitor the threshold of 10,000 euros continuously: exceeding it can be retroactive.
Our international VAT support#
We help e-retailers to structure their VAT flows, to make OSS/IOSS counters more reliable and to organize the reconciliation between sales, customs and accounting.
Secure your e-commerce VAT obligations
Conclusion#
VAT and IOSS obligations are no longer an optional subject for e-retailers. In 2026, cross-border VAT compliance requires a rigorous method: monitoring of thresholds, registration at the right counters, compliance with reporting calendars and preservation of evidence. The new tax of €2 per item further reinforces the need to manage these issues upstream.
(Official sources: European Commission - IOSS, General Directorate of Customs, BOFiP - VAT on intra-community operations)
Frequently asked questions
Quand dois-je m'inscrire a l'IOSS ?
Vous pouvez vous inscrire à l'IOSS à tout moment auprès de l'administration fiscale de l'État membre de votre choix. L'inscription prend effet dès le début du mois suivant. Il n'y a pas de seuil minimum de chiffre d'affaires : c'est un régime optionnel. (Source : Commission européenne - IOSS)
Que se passe-t-il si je depasse le seuil de 10 000 euros en cours d'année ?
Dès le dépassement, vous devez appliquer la TVA du pays de destination du client. Vous pouvez utiliser le guichet OSS pour centraliser vos déclarations dans votre pays d'établissement. (Source : Directive TVA 2006/112/CE, BOFiP)
Peut-on utiliser l'IOSS et l'OSS en même temps ?
Oui. Un même e-commerçant peut être inscrit simultanément à l'IOSS (pour les importations ≤ 150 €) et à l'OSS (pour les ventes intra-UE dépassant 10 000 €). Chaque régime fait l'objet d'une déclaration séparée : mensuelle pour l'IOSS, trimestrielle pour l'OSS.
Quelles preuves de vente dois-je conserver pour l'IOSS ?
Vous devez conserver pendant 10 ans : la date et le montant de la vente, le taux de TVA appliqué, le pays de destination, les preuves de transport ou d'expédition. Ces justificatifs doivent être présentés sur demande de l'administration. (Source : Règlement d'exécution UE 2021/1080, BOFiP)
La taxe de 2 € par article s'applique-t-elle aux colis IOSS ?
Oui. Depuis le 1er mars 2026, la taxe de 2 € par article s'ajoute a la TVA collectée via l'IOSS. Elle concerne chaque article individuel d'une valeur inferieure a 150 € importe depuis un pays tiers.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
This topic is part of our service France e-invoicing 2026 | PDP setup & compliance
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