Cross-Border Shipping Rules and Regulations

Since January 2022, import VAT reverse charge has been mandatory and automatic for all companies and certain public bodies identified for VAT. Further information can be found on the Customs website.

Find out what is changing on 1 July 2021 and how it may impact your business when exporting to customers in the EU. We do not control or oversee governmental regulations, including the EU VAT reform rules and regulations. We are providing information that may assist you with your shipments into the EU, and should not be relied on as legal or tax advice.

If you’re a consumer purchasing goods online from outside the EU:
Download the EU VAT Reform Guide for EU Consumers

If you’re a business importing goods from outside the EU:
Download the EU VAT Reform Guide for EU Businesses

If you have registered for an EU Import One Stop Shop (IOSS) number, we can store it in our UPS shipping systems, eliminating the need for you to provide this number each time you make a shipment. To do so, please complete and return below Power of Attorney (POA) document.

Download the POA Form To Submit Your IOSS Number to UPS for Storage

If you do not provide UPS with the Power of Attorney document, please ensure that your IOSS number is entered in your UPS shipping system for each shipment that meets the criteria.

In order to register for the Import One Stop Shop (IOSS) you must have an EU-based establishment. If you do not, you will need to appoint an intermediary to register and settle VAT for applicable EU imports via the IOSS platform on your behalf.

UPS has selected the tax consultant PwC* to offer IOSS intermediary and compliance services for our customers who do not have an EU-based establishment.

If the UPS customer chooses to work with PwC, the IOSS intermediary and compliance services on offer include:

• Managing the application for an IOSS number
• Preparing and submitting IOSS VAT returns based on sales data provided by the UPS customer
• Managing communications with the VAT authorities
• Providing monthly information regarding VAT payments
• Relevant updates that might affect UPS customer’s business by means of periodic newsletters.

You can find further information about the IOSS intermediary and compliance services on the PwC website.**

*PwC refers to PwC Business Advisory Services bv. The performance of the services by PwC will be subject to a client acceptance procedure and necessary independence approvals and clearance. The word “client” throughout this text refers to UPS customers which choose to work with PwC and which pass PwC’s client acceptance procedure.

**UPS cannot take responsibility for pages maintained by external providers and takes no responsibility for information contained on external links from this website. UPS referrals are made for convenience only and UPS makes no representations or warranties related to any services provided by PwC or for the fitness or ability of PwC to provide such services. UPS does not assume responsibility and shall have no liability for the content or accuracy of any advice offered by PwC.