No, the 10,000 euro threshold is only applicable to intra-Community distance sales. In other words, this threshold only applies to goods that are sent to end customers from a European point of departure. For distance sales of imported goods, there is no threshold. VAT is due in the country of destination from the first transaction. IOSS provides a simplified process for sellers who will be able to collect each of the EU VAT rates through a single access point. Another advantage to this solution is that the seller will not have to pay import VAT.