European Union · Low-value parcels

EU import VAT and IOSS calculator.

Enter the goods price, shipping, items and the destination country VAT rate. Compare VAT collected at checkout under IOSS with VAT collected at the border.

Under the Import One-Stop Shop (IOSS), VAT on distance sales of imported goods in consignments of €150 or less is collected at checkout, and the import is exempt from import VAT. Since July 1, 2026 a temporary €3 customs duty per item applies to these parcels. Above €150, IOSS is not available and normal duty and import VAT apply.

European Commission€150 intrinsic valueVerified October 18, 2026

Your parcel

Price of the goods (€, excluding VAT and shipping)

Intrinsic value: the price of the goods themselves, without transport, insurance or VAT.

Shipping charged to the buyer (€, excluding VAT)

Number of items

Whole number. The €3 duty is charged per item as the Commission guidance defines it; check that guidance for parcels with mixed goods.

Destination country VAT rate (%)

Enter the standard or reduced rate of the buyer’s EU country. Rates are not stored here because they change.

The seller is registered for IOSS and collects VAT at checkout

Customs duty rate for parcels over €150 (%)

Take it from the EU TARIC database for your goods and origin. Not used up to €150.

Union handling fee per parcel (€, optional)

The Commission announced a handling fee from November 1, 2026. Enter the amount from the Commission guidance if it applies. Left at 0 by default.

Your estimate

How the calculation works

Up to €150 with IOSS: the seller charges VAT at the buyer’s country rate at checkout on the goods and shipping. No import VAT is charged at the border. The €3 per-item customs duty still applies.
Up to €150 without IOSS: VAT is charged at import. The base here is goods, shipping and the €3 duty, following the rule that import VAT is charged on the customs value plus duties and incidental costs. The carrier or postal operator may add its own handling fee.
Over €150: IOSS cannot be used. Duty is your rate on goods plus shipping to the EU, then import VAT is charged on that value plus duty.
The €150 test uses the intrinsic value of the goods in the consignment. A value of exactly €150 is within the limit.
The €3 duty is temporary, set to apply from July 1, 2026 until July 1, 2028 according to the Commission.

Official sources, read October 2026: European Commission, EU customs reform, European Commission, customs formalities for low value consignments and European Commission, IOSS. Import VAT base: VAT Directive 2006/112/EC, Article 78 (taxable amount of a supply) and Article 86 (import VAT base).

Frequently asked questions

What is the IOSS €150 rule?

IOSS covers distance sales of goods imported into the EU in consignments of €150 or less, excluding excise goods. The seller collects VAT at the point of sale and declares it in a monthly IOSS return.

Is there customs duty on parcels under €150?

The old exemption ended on June 30, 2026. The Commission describes a temporary flat duty of €3 per item from July 1, 2026 until July 1, 2028.

What VAT rate do I enter?

The rate of the EU country where the buyer lives. Use the VAT rate of that member state; the EU VAT Rate Calculator on this site links the official table.

What happens if I do not use IOSS?

VAT is collected when the parcel is imported, usually by the postal operator or carrier from the buyer, who may add a clearance fee.

Estimate only

This page is a planning guide, not customs, tax or legal advice. Rules, thresholds and fees change; confirm with the official source linked above, a customs broker or an accountant. It does not look up or verify anything in a government register, and calculations run in your browser; nothing is sent anywhere.