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You bring up a great point regarding IOSS registration.

For small US vendors like us, registering for IOSS in order to collect, report and pay VAT to the appropriate EU authority is simply overwhelming, unworkable and unaffordable. After several attempts, we ultimately abandoned trying.

Here are the requirements for IOSS registration for US vendors, compiled from various online sources using AI:

" A U.S. vendor must hire an EU-established intermediary to register for the Import One-Stop Shop (IOSS). [The vendor pays for this.] This intermediary will handle the VAT registration and compliance on the vendor's behalf. The IOSS is for goods valued at less than €150 and is an optional scheme, but it is highly recommended to simplify EU VAT for your customers.

" Requirements for U.S. vendors:

1. " Hire an EU-based intermediary: As a non-EU business, you cannot register directly with the EU. You must hire an IOSS intermediary that is established in an EU member state. The intermediary will act as your representative, file monthly VAT returns, and is jointly liable for VAT payments.

2. " Obtain an EU VAT number: Your intermediary will register you for an IOSS VAT identification number in the EU member state where the intermediary is established.

3. " Obtain an EORI number: You may need an Economic Operators' Registration and Identification (EORI) number, which is used to track shipments entering or leaving the EU. [Applying for EORI is basically like applying for a loan in the US. The applicant must provide significant, sensitive, personal financial information such as debt, mortgages, etc., when applying. Then there is a significant waiting period while the application is being reviewed. Typically, the review is put on hold and more financial information is demanded putting the application into an extended and crippling do-loop.]

" Requirements for eligible goods. The IOSS scheme applies to specific types of sales and goods:

1. " Value less than €150: The total intrinsic value of the goods in a single consignment must be €150 or less, excluding shipping and insurance costs.

2. " Shipped from outside the EU: The goods must be sent from a country outside the EU to a customer in an EU country.

3. " No excise goods: The shipment cannot contain goods subject to excise duties, such as alcohol or tobacco.

" Vendor obligations under IOSS: Once registered, a vendor must follow these procedures for all eligible sales:

1. " Collect VAT at sale: Collect the appropriate VAT from the customer at the time of purchase.

2. " Provide an IOSS number: Include your IOSS number with your shipment documentation to ensure a smoother customs process.

3. " Maintain records: Keep records of all IOSS-eligible sales for 10 years for potential audits.

" The process:

1. " Hire an intermediary: Select an EU-based company or agent to act as your IOSS intermediary.

2. " Register through your intermediary: Your intermediary will register your business with the tax authorities in their member state and obtain your IOSS VAT identification number.

3. " Start using the IOSS: Once registered, collect VAT on eligible EU sales at the point of sale and provide your IOSS number to your shipping carrier.

4. " File monthly returns: Your intermediary will file a single monthly VAT return on your behalf for all IOSS sales."

As you can see, this is no small or inexpensive administrative burden. For a small US vendor like us, we cannot meet this burden and remain in business.