IOSS (Import One-Stop-Shop)
scheme is similar to the OSS scheme
but is used for products that are stored outside the EU (means that these goods are imported). Using IOSS, a company can sell goods and services to European end customers only to the value not exceeding €150 (or its equivalent in local currency). A company can also sign up for IOSS if it trades goods at the cost of >€150 via electronic interfaces
(such as Amazon, eBay, and other marketplaces). Note IOSS can be used if a company was established both in and outside of the EU.