The introduction of the Import-One-Stop-Shop is designed to offer the most streamlined customs processing option and will likely be the go-to option for businesses due to the benefits it provides. This is because all EU imports must now have their IOSS identification number included in the shipment, which will make customs clearance faster as authorities will be able to instantly recognize that the VAT has been paid and declared.
If you choose to not opt for the IOSS scheme, distance sellers and e-tailers can still collect VAT at the point of sale (DDP), which will still offer relatively quick delivery times. However, if you choose to ship with the delivery duty unpaid (DDU), the goods will be shipped with outstanding VAT which can further delay the delivery process and mean the customer incurs other hidden fees.