Option 1: IOSS, parcel by parcel
Under the IOSS scheme, you send each parcel up to €150 directly to the customer, and the VAT is settled at checkout. You can skip EU stock and a warehouse, so this option takes the least work to set up. The downsides are longer delivery times, shipping costs per parcel and the €150 limit.
Shipping small orders to EU customers? Read the EU rules for low-value parcels in 2026 before you set your prices.
Option 2: Article 23, bulk with EU stock
With this option, you import goods in bulk through Rotterdam under the Article 23 deferment. You store them in a Dutch warehouse and ship them to customers across the EU. Delivery takes days, shipping costs per unit are lower, and the €150 limit falls away. The import VAT is deferred, so your cash stays in the business. You can compare the logistics in bulk import versus direct shipping.
How to choose
| Your situation | Suitable route |
|---|---|
| Testing the market, low volume | IOSS |
| Stable sales, customers want faster delivery | Article 23 + EU stock |
| Products above €150 | Article 23 + EU stock |
| Wide range, sold mainly on marketplaces | Combination per segment |
The structure behind option 2
For Article 23, you need a fiscal representative or your own Dutch BV (besloten vennootschap, the Dutch private limited company). At higher volume, the BV is usually the better choice. One company then has the licence, the stock and the OSS filing. You can read more about the structure in the EU market entry guide.