The Post Office provides guidance for UK sellers on how the Import One Stop Shop (IOSS) scheme applies to sales into the EU. Items under €150 can be covered by IOSS, allowing buyers to pay duties and fees at purchase, while items over €150 or sold outside IOSS require duties to be paid by the recipient or via pre‑paid services. Gifts under €45 are exempt from duties and fees.
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Key Takeaways
The IOSS scheme covers items worth up to €150 at the point of purchase.
For items over €150 or sold outside IOSS, the recipient pays the duties and fees upon delivery unless a pre‑paid service is used.
Gifts under €45 are exempt from duties and fees; gifts over €45 are subject to duties and fees paid by the recipient.
No, the changes do not impact sellers in Northern Ireland; they should continue posting as usual.
Primary source
Read the full article at Post OfficeThis summary was published on VATfaqs.com on 10 January 2026. It relates to VAT developments in United Kingdom. The original source is Post Office.
