IOSS Calculator
Charge the right EU import VAT at checkout for parcels up to €150, by destination country, under the IOSS scheme.
Your numbers
The price of the goods alone. Shipping and insurance shown separately on the invoice don't count toward the €150 IOSS limit.
A flat customs duty and a handling fee now apply to low-value parcels alongside IOSS VAT. See the EU low-value parcel duty calculator for the full detail.
Your result · updates as you type
VAT to charge at checkout (Germany)
€16.72
Charge the customer €104.72 in total (€88.00 + 19% VAT), then remit the €16.72 VAT through your IOSS return.
- VAT rate
- 19%
- VAT to remit
- €16.72
- Customer pays at checkout
- €104.72
IOSS covers the VAT only. The temporary €3 duty and €2 handling fee (1 Jul 2026 to 1 Jul 2028) are separate and apply on top, per item by tariff code. The European Commission has also proposed removing the €150 threshold entirely as part of its wider customs reform: nothing has changed for IOSS eligibility yet, so check for updates before relying on this threshold long-term.
Breakdown
- Goods value (intrinsic)
- €80.00
- Shipping and insurance
- €8.00
- Germany VAT (19%)
- €16.72
- Customer pays at checkout
- €104.72
- Flat customs duty (€3 × 1 item)
- €3.00
- Handling fee (€2 × 1 item)
- €2.00
- Total, including the temporary duty and handling fee
- €109.72
IOSS in one sentence
The Import One Stop Shop (IOSS) lets a seller charge the buyer's own country's VAT at checkout, on B2C parcels imported from outside the EU with an intrinsic goods value up to €150 (shipping and insurance shown separately on the invoice don't count toward that limit). The seller then remits the VAT through one monthly IOSS return, instead of the buyer paying VAT to a courier on delivery.
Example: the default numbers (€80 goods + €8 shipping, Germany)
- Amount VAT is charged on
- €80 + €8 = €88.00
- Germany's VAT rate
- 19%
- VAT to charge
- €88 × 19% = €16.72
Charge the customer €104.72 in total at checkout, then remit the €16.72 VAT through your IOSS return.
IOSS covers VAT only, not the new flat duty
From 1 Jul 2026 to 1 Jul 2028, a temporary flat customs duty of €3 per item (by tariff code), plus a €2 per item handling fee, applies to low-value parcels alongside IOSS VAT. These are separate charges on top of the VAT this calculator works out. See the EU low-value parcel duty calculator for the full detail on counting items.
The European Commission has also proposed removing the €150 threshold entirely as part of a wider customs reform. Nothing has changed for IOSS eligibility as of this tool's last check, but it's worth watching if your store relies on it.
Setting it up
- 01
Register for IOSS
Register directly in one EU member state, or through an EU-established intermediary if you're outside the EU, then use the IOSS number on your customs declarations.
- 02
Shopify
Go to Settings → Taxes and duties → European Union to set up EU tax collection, including IOSS-eligible orders, so the right VAT shows at checkout.
- 03
WooCommerce
Add each EU country's rate under WooCommerce → Settings → Tax → Standard rates, and put your IOSS number where your carrier or customs plugin asks for it on the shipment data.
Questions people ask
What is the IOSS threshold?
€150, based on the intrinsic value of the goods alone. Shipping and insurance shown separately on the invoice don't count toward it.
Does IOSS cover customs duty?
No, only VAT. A separate temporary flat duty of €3 per item plus a €2 handling fee applies to low-value parcels from 1 Jul 2026 to 1 Jul 2028, on top of IOSS VAT.
What happens above €150?
IOSS doesn't apply. The parcel goes through normal import VAT and customs procedures at the border instead, and the buyer or their courier may need to pay VAT (and any duty) before delivery.
Do I charge my own country's VAT or the customer's?
The customer's. IOSS is built around charging destination-country VAT at checkout, which is why the rate changes by which EU country you pick above.
Can I split one order into two parcels to stay under €150?
No. Customs can treat goods from a single distance sale as one consignment even if it's shipped in more than one parcel, so splitting doesn't get around the limit.
Related tools
Want this builtinto your store?
I'm Emmanuel, a Shopify and WooCommerce developer. If this tool pointed at something you'd rather have fixed for you (a faster store, cleaner product data, a migration, a custom feature), send me a note.
Emmanuel Asika
Shopify & WooCommerce developer, Dublin
I build and fix online stores: new builds, migrations, speed, SEO and the custom bits apps can't do.