If your Indian business sells goods to customers in the EU, you need to consider two separate tax systems: Indian GST on exports and EU VAT on imports and sales. EU VAT can apply even when your business is based in India. What you need to collect, report or register for depends chiefly on where the goods are dispatched from and stored, who imports them, the buyer and sales channel, and—if goods ship directly from India—the consignment’s value and eligibility for the Import One-Stop Shop (IOSS).
Start with the route the goods take
EU VAT is a consumption tax on most goods and services supplied in or into the EU. The former exemption from import VAT for consignments worth up to EUR 22 has been removed, so a low-value shipment is not automatically free of VAT. A consumer sale’s VAT rate is generally linked to the destination Member State; there is no single rate to use for all EU customers. European Commission and Your Europe VAT guidance
For an Indian seller, first map the transaction: where the goods are when the sale occurs, where they are dispatched from, who buys them, who is the seller of record, and who acts as importer. The informal label “MSME” does not determine the VAT route. A direct shipment from India, an order fulfilled from EU-held stock, and a marketplace sale can have different collection and registration consequences.
| Sales setup | Main EU VAT question | What to establish |
|---|---|---|
| India to an EU consumer; eligible low-value consignment | Can VAT be collected at checkout through IOSS? | Intrinsic consignment value, excise status, intermediary eligibility, destination rate and platform role. |
| India to an EU consumer without IOSS | Who pays import VAT when the goods enter the EU? | Importer of record, delivery terms, carrier or broker charges, and what the customer is told before purchase. |
| Goods stored in an EU country before sale | Does the stock create local VAT registration and return obligations? | Stock country, domestic sales, onward cross-border sales and OSS eligibility. |
| Sale through a marketplace | Is the platform treated as the supplier for this transaction? | Platform terms and settings, stock and dispatch locations, and the exact transaction type. |
How VAT works on direct shipments from India
When you sell and ship goods directly from India to an EU customer, EU import VAT remains part of the transaction even though your business is not established in the EU. The point at which it is collected—and whether the customer or seller handles it—depends on the sales and delivery arrangement. With no IOSS arrangement, import VAT is generally collected at import from the importer or recipient. Depending on the delivery terms, that can mean a charge to the customer when the parcel arrives, potentially alongside carrier or broker charges. Make the likely payment responsibility clear before checkout rather than assuming that a low-value parcel will arrive without a tax bill.
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For qualifying shipments, IOSS can let the seller or an eligible marketplace collect the destination country’s VAT from the customer at checkout, then report it centrally. A valid IOSS number declared with the import data supports VAT-exempt entry at the border; it does not mean the customer’s purchase is VAT-free. The seller must ensure the number is transmitted securely through the relevant shipping chain. European Commission guidance on OSS and IOSS
When IOSS may fit
- The sale is a distance sale of imported goods in a consignment with an intrinsic value of no more than EUR 150.
- The goods are not excise goods, which are excluded from IOSS.
- You choose the optional scheme and can meet its registration, reporting and data-handling requirements.
- If you are a non-EU seller, you generally have an EU-established IOSS intermediary, unless a specified mutual-assistance arrangement provides an applicable exception.
Do not assume that a business established in India qualifies for the intermediary exception. Check current eligibility for the seller’s country and dispatch arrangement before choosing IOSS. IOSS returns are monthly. The EUR 150 limit is an IOSS eligibility limit based on the consignment’s intrinsic value; it is not a general VAT-free allowance. European Commission registration guidance · EU VAT Directive
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What changes when goods are stored in the EU
If you send inventory to an EU country and sell from that stock, the direct-import IOSS route is not a universal solution. Domestic sales from local stock can require VAT registration in the country where the goods are held, and moving or selling goods across borders can create additional obligations. The registration and reporting answer depends on the stock location and transaction details, so establish them before transferring inventory.
Union OSS can simplify reporting for qualifying cross-border intra-EU distance sales to consumers. It does not replace domestic VAT returns or local registration obligations for transactions that fall outside the scheme. Union and non-Union OSS returns are quarterly; IOSS returns are monthly. The EUR 10,000 threshold in EU guidance applies to specified intra-EU distance sales of goods and cross-border telecommunications, broadcasting and electronic services, subject to conditions. Do not treat it as a blanket exemption for an Indian business importing goods into the EU. Your Europe One Stop Shop guidance · European Commission OSS scheme guidance
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Check the marketplace’s role for each transaction
Marketplaces can be treated as “deemed suppliers” for specified transactions, but that does not make the platform responsible for VAT in every sale it facilitates. Check whether the platform collects and reports VAT for the particular goods, buyer, dispatch route and fulfillment arrangement. Establish who is treated as supplier, who imports the goods, and what information the platform expects you to provide. Do not infer that a platform handles all VAT just because it calculates a tax amount at checkout. EU VAT Directive
Keep customs duty separate from VAT
VAT and customs duty are separate charges. In a notice dated 16 June 2026, the European Commission said the EUR 150 customs-duty exemption threshold would be abolished from 1 July 2026. For qualifying distance sales of imported goods in consignments not exceeding EUR 150, the notice describes a temporary fixed customs duty of EUR 3 per item from that date. This is a customs duty, not a VAT rate, and it does not replace import VAT.
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The same Commission notice says a Union handling fee is applicable from November 2026 at the earliest. That is an announced timing, not confirmation that the fee is already in force on 7 October 2026. Check the Commission’s current guidance before pricing or shipping. European Commission guidance on the EUR 3 customs duty measure
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Handle India’s export GST separately
CBIC describes exports as zero-rated supplies under GST. Its guidance presents two broad routes for eligible exports: pay IGST and claim a refund, or export under bond or LUT without payment of IGST and claim a refund of eligible accumulated input tax credit. The route and refund availability depend on the seller’s circumstances and current rules; zero-rating in India does not settle EU import VAT or sales VAT. CBIC export FAQ · CBIC IGST guidance
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CBIC guidance identifies export invoices, shipping bills, export manifests or reports, returns and refund evidence as relevant to export and refund handling. The invoice endorsement should reflect whether the export is on payment of IGST or under bond/LUT without payment, as applicable under current rules. Reconcile these records and confirm the current process with an Indian GST professional or customs broker; some FAQ wording may reflect earlier procedural forms. CBIC GST invoice rules
Quick Recap
Work through this checklist before setting a landed price
- Classify the sale: identify whether the buyer is a business or consumer, who is seller of record, and whether a marketplace is involved.
- Map the physical flow: record dispatch country, any EU stock country, destination Member State, and importer of record.
- Check the goods and consignment: determine intrinsic value and excise status for IOSS eligibility, and separately verify the customs tariff classification and duty treatment.
- Choose the collection route: for eligible direct consumer shipments, assess IOSS, intermediary eligibility, marketplace handling, monthly returns and secure transmission of the IOSS number; otherwise establish who pays import VAT under the delivery arrangement.
- Review EU stock and onward sales: check local VAT registrations and returns, then determine whether Union OSS can cover qualifying cross-border consumer sales without confusing it with domestic obligations.
- Document the Indian export: agree the GST route with an adviser and reconcile invoice wording, shipping bill, export manifest or report, return and refund records.
- Price for the destination: verify the applicable VAT rate, customs treatment, product requirements, labeling and other import restrictions before promising a landed price.
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