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Posted Mon, 30 Dec 2024 22:46:47 GMT by Jonathan Leuty
I have my own website through Shopify selling within the UK.
I want to sell to the EU but sending through Royal Mail asks for an IOSS number for customs.
However, I can't get an IOSS number as you have to be VAT registered which I'm not being a Sole Trader.
Is there a way around this? Any advice greatly received as it's spinning my brain!
Posted Fri, 10 Jan 2025 13:29:55 GMT by Customs oldtimer
Hi An IOSS number does require registration in the EU but it is optional not compulsory. An IOSS registration is a type of EU VAT registration for low value shipments below €150 to allow non EU resident companies to charge local VAT at point of checkout. This saves customers from paying the charges at import. This is entirely separate from being registered for VAT in the UK You should still be able to send your goods to the EU without an IOSS number. Your customer will however need to pay taxes and possibly admin charges on receipt.You only need to provide an IOSS number if you have one. Being a sole trader is still a business and doesn’t mean you can’t register or be required to register for VAT if you breach the registration threshold for VAT.
Posted Fri, 17 Jan 2025 09:02:04 GMT by HMRC Admin 21 Response
Hi,
Can you confirm that you are selling goods below a value of £135 to consumers in the EU?
Thank you.
Posted Fri, 17 Jan 2025 12:43:23 GMT by Jonathan Leuty
The most an order would be realistically is £50-60 tops not including delivery charges so maximum £100 all in at the most. The thing is the items are VHS Video Tapes and typically I get a lot of EU interest in them so don't want to come unstuck myself by selling them, but at the same time I can't miss out on this market either.
Posted Tue, 04 Feb 2025 19:02:43 GMT by Customs oldtimer
Hi The Post Office website has the answer s you need - I just searched for post office selling to the EU. To quote: If your item is worth more than €150 or you sell an item outside of IOSS, you can pay duties and fees through a pre-paid service, or the recipient will pay the charges when the item is delivered.
Posted Tue, 25 Feb 2025 09:49:53 GMT by HMRC Admin 19 Response
Hi,
If you are selling goods in to the EU then there essentially 2 options you have in order to do.
The Import One Stop Shop (IOSS) is an optional scheme and GB businesses that choose to register for IOSS can do so in any EU Member State. However, as the IOSS scheme is an EU system, with use and access governed by EU law, businesses that opt to use IOSS in the EU will need to follow EU guidance which sets out what this means for GB businesses and the requirement to appoint an EU-established fiscal representative.
The UK continues to push the EU commission on the issue of fiscal representatives to agree that this condition should not apply to the UK under the terms of the ‘Protocol on Administrative Cooperation and Combatting Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims relating to Taxes in Duties’ included within the Trade and Cooperation Agreement (TCA). 
Businesses that choose not to opt for IOSS will still be able to continue to export goods to the EU, with any import VAT due in the EU continuing to be collected at the time of import from the recipient of the goods.
As part of the Government’s support offer to businesses, the Department for International Trade has set up an Export Support Service (ESS). Whilst the ESS cannot provide advice or guidance on EU Member State VAT rules, it can signpost UK businesses to published EU VAT guidance so that UK businesses can understand how and when VAT may be charged when goods are imported into EU Member States.
You can find further information on the ESS here:
Get help with your export query
Thank you.

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