IMPORT ONE-STOP SHOP (IOSS)
How does IOSS work?
Who can use IOSS?
The following taxpayers can use the import procedure:
- EU established suppliers selling goods to EU final consumers.
- EU established electronic interface operators facilitating the distance selling of low-value imported goods to relevant suppliers.
- Non-EU established suppliers selling goods to EU final consumers - this is usually the case when suppliers sell through their own online store.
- Non-EU established electronic interface operators, facilitating the distance selling of low-value imported goods to relevant suppliers (so-called deemed suppliers).
These suppliers/interface operators can use the procedure as follows:
- directly (without the obligation to identify an intermediary),
- indirectly, through an intermediary based in the EU.
Notice
If the sale of goods to the final consumer in the EU is facilitated by an electronic interface, the electronic interface is deemed to have made the sale and is generally responsible for the payment of VAT, unless a value of goods exceeds EUR 150.
Which goods deliveries are covered by the IOSS procedure?
IOSS
The goods are dispatched / transported from a third territory or a third country at the stage of delivery
These goods are shipped in a parcel with an intrinsic value up to EUR 150
The goods are transported or dispatched by or on behalf of the supplier, including where the supplier is involved indirectly in the transport or dispatch of goods from a third country or third territory to the final customer or any other authorized person in EU Member State
* Tobacco and alcohol products are not subject to the EU harmonized excise duty
Notice
It should be noted that IOSS cannot be used when low value goods (up to EUR 150) are purchased or shipped together with the excise goods, regardless of whether the shipment value exceeds EUR 150 or not.
