EORI, IOSS and OSS 2026 — Complete Guide for E-commerce

EORI is the entrepreneur's "customs passport", IOSS and OSS are simplified VAT procedures for e-commerce. Since July 1, 2021, all imports to the EU are subject to VAT, and from July 1, 2026, the customs exemption for consignments up to EUR 150 will be abolished. This guide explains how these procedures work and how to prepare for upcoming changes.

Important: The EU Council on November 13, 2025, decided to abolish the customs exemption for consignments up to EUR 150. From July 1, 2026, a temporary flat-rate duty of EUR 3 per tariff sub-heading (CN code) in each consignment applies. This is a bridge solution aimed at creating a level playing field between e-commerce and traditional trade before the full implementation of the EU Customs Data Hub in 2028.

What is EORI?

EORI (Economic Operators' Registration and Identification) is the EU identification number for operators in customs clearance. Without this number, customs systems cannot assign declarations to your company, and couriers will hold clearance. The number is valid throughout the entire European Union.

Who needs EORI:

• Entrepreneurs importing or exporting goods from/to countries outside the EU
• E-commerce platforms acting as deemed suppliers
• Customs agencies and intermediaries

Private individuals purchasing for personal use generally do not need EORI.

How to obtain an EORI number?

Registration is done electronically through the PUESC platform (in Poland) or the equivalent customs portal in your EU member state. You need:

• An active account on the customs portal
• Tax identification number, business registration
• Qualified electronic signature or trusted profile

Processing time: 1-3 business days with complete data.

EORI number format: Country code + tax ID + suffix (e.g., for Poland: PL + NIP + 00000, totaling 17 characters)

Find the correct customs code for your goods in TARIFF FINDER before submitting your application.

IOSS vs OSS — Which Procedure for You?

IOSS (Import One Stop Shop) applies to imports of consignments up to EUR 150 from countries outside the EU. OSS (One Stop Shop) applies to sales within the EU when goods are already located in the Union.

Criterion	IOSS	OSS
Application	Import from third countries	Sales within EU
Value threshold	Up to EUR 150	Above EUR 10,000/year
Declarations	Monthly	Quarterly
Exclusions	Excise goods	B2B sales
Entry date	July 1, 2021	July 1, 2021

When to choose IOSS?

Choose IOSS when:

• You sell goods from a third country (e.g., China, USA) directly to consumers in the EU
• Consignment value does not exceed EUR 150
• Goods are not subject to excise duty (excluded: alcohol, tobacco, fuels)

Benefit: You collect VAT at checkout. Customer doesn't pay on delivery, reducing parcel abandonment by 20-30%. Additionally, IOSS allows avoiding unexpected customs handling fees at delivery, which often discourage end customers and generate returns.

When to choose OSS?

Choose OSS when:

• Goods are already located in the EU (e.g., in a warehouse in Poland or Germany)
• You sell B2C to consumers in other EU countries
• You exceeded the EUR 10,000 annual sales threshold to the EU

Benefit: One registration and declaration instead of VAT registration in each country.

Changes from 2026 — What Will Change?

EU Customs Reform: From July 1, 2026, the customs exemption for consignments up to EUR 150 is abolished. Every package from a third country will be subject to duty. Ultimately in 2028, there will be a transition to a permanent customs regime with full data integration under the EU Customs Data Hub — a central platform for information exchange between customs authorities of all member states.

Key changes:

Date	Change	Scope
July 1, 2026	Temporary duty EUR 3/tariff sub-heading	IOSS and postal consignments up to EUR 150 — leveling competition
November 2026	Union handling fee	Compensating customs authorities for processing consignments
July 1, 2028	Full customs reform	EU Customs Data Hub, permanent regime, full data integration

Note: The temporary EUR 3 duty (from July 2026) is separate from the Union handling fee (from November 2026). The duty levels the playing field between non-EU e-commerce and European sellers. The handling fee compensates customs authorities for processing millions of low-value consignments.

What does this mean for e-commerce?

• End of "packages for a few euros" from Asia without additional fees
• Platforms like Shein, Temu, AliExpress must adapt business models
• European stores gain equal competitive conditions

Calculate future import costs including duty in CALCULATOR.

VAT in E-commerce — How to Calculate?

VAT base for import = goods value + transport + insurance + duty.

Formula:

VAT = VAT rate × (goods value + transport + insurance + duty + other charges)

VAT rate depends on the consumer's country and CN classification of goods. Polish standard rate is 23%.

Use CALCULATOR to calculate exact import costs.

Who settles VAT?

Scenario	Who settles VAT
IOSS (up to EUR 150)	Seller in IOSS declaration
No IOSS (up to EUR 150)	Courier on delivery (DTP)
Import above EUR 150	Importer at customs clearance
OSS (sales in EU)	Seller quarterly in OSS

Import Procedure — Step by Step

Step 1: Goods Classification

Check the CN/HS code of your goods in TARIFF FINDER. Duty and VAT rates depend on the code.

While TARIC is the EU database with customs codes and rates, the Polish ISZTAR4 system is essential for checking national VAT rates and any excise duties. This makes ISZTAR a key tool for Polish importers — especially for goods where VAT rates differ from standard (e.g., 8% for food, 5% for books in Poland).

Step 2: Verify Restrictions

Check if goods require certificates, licenses, or are subject to excise duty.

Step 3: EORI Number

Ensure you have an active EORI number registered with customs authorities.

Step 4: Documentation

Prepare an invoice with: goods value, transport cost, currency, country of origin.

Step 5: Choose Procedure

• IOSS — for packages up to EUR 150 (no excise)
• Standard import — for consignments above EUR 150
• OSS — only for sales within the EU

Step 6: Customs Declaration

You or your courier/customs agent submits the declaration.

Common Mistakes

• No EORI at declaration — courier cannot assign shipment to company
• Confusing IOSS with OSS — IOSS is for import, OSS is for EU sales
• Wrong CN code — incorrect VAT or duty rate
• Missing IOSS number in shipment data — courier charges VAT on delivery
• Goods stored in EU but using IOSS — procedural error

Frequently Asked Questions

Does a private individual need EORI?

No, if purchasing for personal use. Yes, if regularly importing goods for resale.

Does IOSS work above EUR 150?

No. Above this value, standard import with customs clearance applies.

Can I be registered for both IOSS and OSS?

Yes. These are two different procedures for different scenarios. IOSS for import, OSS for EU sales.

What changes from July 1, 2026?

The customs exemption for consignments up to EUR 150 is abolished. A temporary duty of EUR 3 per tariff sub-heading (CN code) applies for IOSS shipments.

Does AliExpress have its own IOSS?

Yes. Platforms acting as deemed suppliers use their own IOSS number. Don't provide your number when purchasing on the platform.

Decision Table — What to Choose?

Scenario	Procedure	Who settles VAT
Import from third country → package ≤EUR 150 to consumer	IOSS + EORI	Seller (IOSS)
Import from third country → package >EUR 150	EORI, no IOSS	Importer/courier
Goods in EU → B2C sales to other EU states	OSS	Seller (OSS)
Marketplace (AliExpress) with IOSS	Platform's IOSS	Marketplace
Excise goods (alcohol, tobacco)	EORI, IOSS doesn't apply	Importer

Legal Basis

Legal Act	Scope
Regulation (EU) 952/2013	Union Customs Code — EORI, customs procedures
Regulation (EU) 2015/2447	UCC Implementing Regulation
Regulation (EU) 2015/2446	UCC Delegated Regulation
Directive 2006/112/EC	VAT Directive — IOSS, OSS
Regulation (EC) 1186/2009	Customs exemptions system (until 1.07.2026)

Useful Tools

Celna24 Tools:

• CALCULATOR — calculate import fees
• SHOPPING CALCULATOR — for e-commerce purchases
• TARIFF FINDER — find CN code
• CUSTOMS OFFICES — contact customs offices

Official Sources:

• VAT One Stop Shop — official IOSS/OSS portal
• TARIC — EU customs tariff online
• EORI Validation — verify EORI numbers

Summary

• EORI — required for every entrepreneur importing/exporting from/to countries outside the EU
• IOSS — for importing consignments up to EUR 150 directly to consumers
• OSS — for B2C sales in the EU after exceeding EUR 10,000/year
• From July 1, 2026 — temporary duty EUR 3/tariff sub-heading (bridge solution, leveling competition)
• From November 2026 — Union handling fee
• From July 1, 2028 — full EU customs reform, EU Customs Data Hub, permanent regime

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This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.