EU Parcel VAT: IOSS & VOEC Payment Guide (2026 Update)

IOSS System Benefits  

• Save Money! - A customs clearance fee is usually charged by the transporter when your items arrive at the customs office. With IOSS, parcel transporters don't have to deal with VAT, and therefore, you don't have to pay any clearance fees!
  
  
• Faster Delivery! - With IOSS, transporters don't have to deal with preparing VAT documentation and invoicing for your parcels, meaning your items arrive at your doorstep even faster!
  
  
• Simplified import process! - By collecting VAT before shipping, the parcel carrier does not need to invoice the recipient for VAT upon arrival, making the delivery process smoother.

We cannot automatically process taxes for parcels that contain a total value of 150 EUR or more.

Therefore goods valued above 150 EUR are not eligible for IOSS and will need to be processed and charged by customs offices domestically within Europe.

VAT For Parcels Over 150 EUR

Due to changes in EU import VAT rules starting July 1st, 2021, customers shipping goods valued over 150 EUR to the EU via courier services can now submit their tax identification information for smoother customs procedures.

The type of information necessary depends on the value of the goods in the parcel and the destination country, including, but not limited to:

• Tax ID
• EORI Number
• Social Security Number

The information can be submitted on ZenMarket via the "Taxpayer Identification Number (TIN)" field at the bottom of your address when creating a parcel (the name of this field may be updated in the future).

Below is the information available for a personal consumer. 

*No additional information is required to be submitted when sending a parcel of this value to this country as VAT will automatically be calculated.

VAT pre-charge for the United Kingdom

Import VAT applies to goods shipped to the United Kingdom from outside the UK.

• For parcels with a goods value of 135 GBP or less, VAT is collected before the parcel is shipped. This means the VAT can be paid together with the international shipping cost, allowing the shipment to be processed more smoothly through customs.
• For parcels with a goods value above 135 GBP, VAT will be collected by UK customs at the point of import. In these cases, the courier may request payment of VAT (and any applicable duties) before delivery.
• When VAT is collected before shipping, the tax is calculated based on the total parcel cost, which includes:
  

  • the value of the goods

  • the international shipping fee

• The standard VAT rate in the United Kingdom is 20%, although different rates may apply depending on the type of goods.
• For shipments sent using ECMS, the current maximum shipment value is 124 GBP.

VOEC (VAT on E-Commerce) for Norway

Norway uses the VOEC (VAT On E-Commerce) system for collecting VAT on certain imported goods purchased from foreign online stores.

Under the VOEC scheme, VAT collection is mandatory before the parcel is shipped for goods with a value of less than 3,000 NOK per individual item. The value limit applies to each item, not the total parcel value.

Multiple items can be shipped together in one parcel as long as each individual item is below the 3,000 NOK limit and the goods are intended for private use.

If any single item in the parcel exceeds 3,000 NOK, the shipment cannot be processed under the VOEC scheme and must instead be cleared through the normal import procedure by Norwegian customs.

The standard value-added tax (VAT) rate in Norway is 25%.

When VAT is calculated under the VOEC scheme, the tax is applied to the total order cost, including:

• the value of the goods

• the international shipping fee

• any additional costs related to the purchase

Certain goods cannot be processed through the VOEC scheme, including items such as food products, goods subject to excise duties, and restricted items, which must always be handled through normal customs clearance.

How Much VAT Do I Need To Pay?

How much you will be charged for VAT will depend on the country you are trying to import your goods to. In general, the rates are between 8% to 27%.

You can search for the most updated VAT Rates for your country in this Tax Database. You can also refer to our help page for Frequently Asked Questions.