IOSS: VAT paid at checkout

IOSS is the EU scheme where the webshop charges Danish VAT at checkout on goods with an intrinsic value of no more than EUR 150. You then do not have to pay import VAT again – but customs duty and fees are not covered.

Applies from

See below

Legal basis

TR-005, TR-003, TR-006

Expert-checked

31 October 2026

Status

Approved

How to see whether the VAT has been paid

Look for "IOSS", "VAT included" or a Danish VAT amount on the receipt. If you are unsure, answer "don't know" in the calculator – then we do not assume that the VAT has been paid.

What does IOSS not cover?

• Customs duty – e.g. EUR 3 per item (customs tariff line).
• The EU handling fee from 1 November 2026.
• The carrier's own fee.

Sources

1. Toldstyrelsen: nethandel uden for EU – Re-checked 2026-10-31
2. Toldstyrelsen: told på lavværdiforsendelser – Carried over – not re-checked

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