IOSS clearance

The 3-euro rule per declaration line must also be applied correctly, regardless of the VAT payment. We handle the customs declaration for your import shipments under IOSS clearance: from properly processing the IOSS number to accurately calculating import duties, so your shipments arrive without delays or duplicate charges.

IOSS clearance is the customs clearance process for import shipments covered by the IOSS program. For every shipment under €150 that you sell via IOSS, the import declaration must include the correct IOSS number. If this number is missing, entered incorrectly, or has already been used for another shipment, customs may still impose additional VAT on the recipient. For parcel mail, the IOSS number is often transmitted by the postal or express carrier, which forwards the data electronically to customs. If you file the declaration yourself via DECO or DMS, you are responsible for ensuring the number is entered correctly. We ensure that this declaration is accurate so that the import VAT exemption is actually applied. You can read more background information about the scheme itself in our knowledge base article on IOSS.

We handle the import declarations for your e-commerce shipments through the declaration system DECO or the standard DMS, with the correct IOSS number listed for each shipment. In addition, we charge the €3 per declaration line that has applied since July 1, 2026, for shipments up to €150 from outside the EU, regardless of VAT payment via IOSS. A sample calculation illustrates the difference between the two charges:

You can read more about this measure on our page about the handling fee. For companies that import on a regular basis, we also check whether you are required to provide security (CGU or DPO) and whether your permit is up to date. If you file your own declarations via DECO, please note that as of August 5, 2026, users must log in with eHerkenning; we will fully take over this access and the associated declarations for you.

An incorrect or missing link between sales and tax reporting can quickly result in a second VAT charge for your customer, delays at customs, or a retroactive tax assessment. Consider an online store that ships hundreds of packages per week: a single incorrectly reported IOSS number affects not just one shipment, but an entire batch. With larger volumes of e-commerce shipments, that risk is difficult to manage manually. By outsourcing your tax filing, you maintain control over your process without having to check every shipment yourself. We work independently: you retain control over your sales channel, and we ensure that the customs formalities are in order.

This service is suitable for online stores and marketplace sellers who ship goods from outside the EU directly to EU consumers, fulfillment providers who file declarations on behalf of multiple clients, and companies that have just started using IOSS and would prefer to have their declarations reviewed. Even if you’re unsure whether your current filing process is correct, you can contact us for a review. You can find more information about our broader e-commerce services on the page about e-commerce.