Import One-Stop-Shop is similar to the OSS scheme but is used for products that are stored outside the EU (means that these goods are imported). Another feature is that using IOSS, you can sell your goods and services to European end customers only to the value not exceeding €150 (or its equivalent in local currency). You can also sign up for IOSS if you trade your goods at the cost of >€150 via electronic interfaces (such as Amazon, eBay, and other marketplaces). Note that you can use IOSS if your company is established both in and outside of the EU (but in the second case you'll have to find a mediator for your VAT payments within the Union).