EU ViDA 2028 Securing IOSS to combat fraud

NOTE: separately, there are new IOSS incentives planned for 2028.

Since the 2021 successful inception of the Import One-Stop Shop single EU return to report VAT collected on import ≤€150 parcels, several problems have emerged:

1. Fraudulent sharing of IOSS numbers, so e-commerce businesses can avoid paying VAT at customs or subsequently in an IOSS return.
2. Platforms who may be acting as deemed supplier, cannot easily verify correct customs procedures have been performed by all the parties in the supply chain. Again, leading to potential lost VAT or customs duties.
3. Physical checks on the exponentially growing number of parcels using IOSS are not impractical.

This particularly relates to non-EU sellers or marketplaces.

Two options to secure IOSS against number fraud

The European Commission is working up to options to tackle this:

1. verifiable digital credentials for secure transmission of IOSS numbers and supply chain data (including underlying supplier); and

2. a pre-submission token model linking consignments to pre-lodged customs data using tokens to match with sellers or marketplaces’ IOSS number

Securing IOSS timetable:

Fiscalis IOSS project group FPG053 established to review the solution to secure the IOSS now has the following timeline:

The timeline for completing this work is:

• 19–20 Nov 2025 – Paris in-person workshop to refine technical architecture and implementation plan.

• Remainder of 2025 – Analysis and design of the Secure IOSS pilot.

• Early 2026 – Implementation phase begins, including IT development.

• Rest of 2026 – Live operation of the Secure IOSS pilot.

• End Q1 2027 – Adoption of the related Commission Implementing Regulation in SCAC.

• Q2 2027 – Q2 2028 – Full implementation: specifications, development, integration and testing.

EU VAT reforms