I am sorry to hear you are having so many difficulties in being able to trade goods in to the EU and the expensive obstacle that IOSS represents.
Unfortunately there is yet no IOSS service that the UK are offering.
This is because the UK are still in discussions with the EU regarding this procedure and as yet there has been no outcome.
For you to sell low value goods in to the EU you do indeed need to register with an EU based intermediary as the member states will not allow you to do this directly.
The guidance states:
A business not established in the EU or Northern Ireland wishing to register for IOSS will be able to do so in any EU member state or in the UK.
UK IOSS registration portal is not currently available.
Further guidance will be provided when the system is available.
Businesses in Great Britain that make sales of goods in consignments not exceeding £135 to customers in the EU will have the option to register for IOSS in the EU.
As the IOSS scheme is an EU system, with use and access governed by EU law, businesses that opt to use IOSS will need to follow EU guidance, which also sets out what this means for Great Britain businesses and the requirement to appoint an EU-established fiscal representative.
The UK are currently in discussion with the EU Commission about the issue of fiscal representatives in relation to the EU IOSS scheme.
This is to see whether we can agree that the 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.
There is information and links to the EU commission Website on our website.
EU VAT e-commerce package