4. VAT / Sales Tax & IOSS
The Import One-Stop Shop (IOSS) scheme, operational since July 2021, streamlines cross-border sales by allowing sellers to report and pay EU VAT through a single registration. This applies to B2C shipments into the EU under €150. Sellers must register in one EU member state and display their IOSS number on all EU-bound packages. For UK imports, the agent or business importing goods is usually responsible for VAT; agents acting as principals can recover input VAT. Both the UK and EU offer deferred VAT and reduced rate options for eligible goods.
5. EORI Number
An Economic Operator Registration and Identification (EORI) number is mandatory for importing goods into either the EU or the UK. It is used when submitting customs declarations and simplifies intra-EU movement following initial entry. The EORI uniquely identifies businesses for customs purposes to enhance shipment traceability. In contrast, the IOSS number covers VAT reporting; both identifiers are critical to smooth international trade.
6. EPR (Extended Producer Responsibility) Requirements
EPR legislation shifts the responsibility for managing waste and recycling from authorities to businesses. All EU member states must operate EPR schemes for packaging, with further obligations based on product category (such as WEEE for electronics, or additional fees for certain chemicals). Registration must be completed in each market where products are placed, and requirements are frequently updated, so ongoing monitoring is necessary.
