- An IOSS intermediary is an EU-established firm that registers you for IOSS and acts as your EU fiscal representative.
- Mandatory for UK sellers: post-Brexit, UK businesses lack the EU establishment IOSS requires, so an intermediary is the only route in.
- They provide your IOSS number, file the monthly return, remit the VAT, and share legal responsibility.
- Providers: Eurora, Taxually, hellotax, Avalara. Cost ~£600-£1,500/year plus per-transaction fees.
- Only needed for your own-store sub-€150 EU sales, marketplaces use their own IOSS.
What is an IOSS intermediary?
An IOSS intermediary is an EU-established business that registers a non-EU seller for the EU's Import One Stop Shop scheme and acts as that seller's fiscal representative in the EU. Think of them as your authorised EU agent for IOSS: the scheme legally requires a non-EU seller to have one.
Why an intermediary is mandatory for UK sellers
IOSS registration requires an EU place of establishment. Before Brexit a UK business was inside the EU and could register directly. Now, a UK-established business has no EU establishment, so it cannot register for IOSS on its own. The EU's solution is the intermediary: a UK seller appoints an EU-established intermediary who registers and represents them.
This is not optional, it is how the scheme works for non-EU sellers. If you want your own IOSS number as a UK seller, you must go through an intermediary. (If you do not want the cost, the alternatives are letting EU customers pay on delivery, or selling via a marketplace whose own IOSS covers it.)
What an IOSS intermediary does
- Registers you for IOSS in an EU member state and provides your IOSS number.
- Files the monthly IOSS VAT return, aggregating all your sub-€150 EU consumer sales across member states into one return.
- Remits the VAT you have collected to the relevant authorities.
- Acts as fiscal representative, sharing legal responsibility for the VAT obligations, which is why they vet you and charge accordingly.
- Often provides data tools or integrations to capture the transaction data they need each month.
Providers and typical cost
The established IOSS intermediary providers for UK sellers include Eurora, Taxually, hellotax and Avalara. Pricing models vary, but typically:
| Cost element | Typical range |
|---|---|
| Annual registration + representation | ~£600-£1,500/year |
| Per-transaction or per-filing fee | Varies by provider and volume |
| Setup / onboarding | Sometimes a one-off fee |
Because the intermediary shares liability, expect onboarding checks. Compare providers on total cost at your transaction volume, not just the headline annual fee. An ecommerce accountant can advise whether IOSS via an intermediary is worth it for your EU volume, or whether to route EU sales another way.