Ireland Import One Stop Shop Registration & Reporting

IOSS can simplify VAT collection for qualifying distance sales of imported goods in consignments not exceeding €150, excluding excise goods. It does not remove customs declarations or every customs charge.

Separate import VAT from customs duties

We coordinate seller location, dispatch, consignment values, marketplace roles and the appropriate Irish VAT professional. From July 2026, the former €150 customs-duty exemption no longer applies; IOSS should not be marketed as duty-free delivery. Eligibility, intermediary requirements and checkout-to-customs data flows are reviewed separately.

Information and documents

Provide sales channels, fulfilment routes, order values, VAT records and existing provider arrangements. The scope identifies registration, intermediary appointment and monthly returns where included. Customs representation, domestic VAT, historical exposure and intermediary liability are separately agreed; Coutts does not assume that statutory role through coordination.

Scope, fees and completion

Coutts Consultants coordinates the records and the appropriate accounting professional, with unresolved items referred for management approval. The quotation specifies periods, transaction volumes, outputs and any included submissions. Audit, additional tax advice and reconstruction of incomplete records are separately scoped where needed; management remains responsible for the information, approvals and payments.