Import one-stop store; filing a tax return when importing goods with a material value of up to EUR 150

If you as an entrepreneur import goods with a material value of up to EUR 150 into the EU, you can declare and pay tax on the sales resulting from this centrally using the Import-One-Stop-Shop (IOSS) procedure.



Participation in the IOSS procedure is open to:

  • Entrepreneurs who
    • are based in the European Union (EU), or
    • are not resident in the EU and come from a country with which the EU has concluded an agreement on mutual administrative assistance, or
    • are not resident in the EU and have appointed a representative resident in the EU, and
    • are importing non-excisable goods with a tangible value of up to EUR 150 into the EU.

Further requirements:

  • They are registered in the BZStOnline-Portal (BOP) and have a BOP or EOP certificate.


You or your representative must apply for participation in the Import-One-Stop-Shop (IOSS) procedure online via the BZStOnline-Portal (BOP). To do this, you or your representative must register in advance for participation in the procedure in the BOP.

  • Register yourself or your representative in the BOP.
  • Submit your tax return online in the BOP.
  • Transfer the declared tax amounts to the bank account provided to you.

If you already have an EOP certificate, the specified registration process for the BOP does not apply.


  • Submission of tax returns: within one month after the end of each taxable period.
    • Example: The tax return for July must be submitted in August.
  • Payment of tax: by the last day of the month following the taxable period
    • Example: The payment of the tax for July must be made by 31.08.
  • Correction of incorrect tax returns: within three years from the day on which the original tax return was to be filed.
  • deregistration from the procedure (standard case): before the beginning of a new taxable period or month
  • deregistration from the procedure (special case: in case of change of the Member State of identification): at the latest on the 10th day of the month
  • Electronic notification of changes to registration data: no later than the 10th day of the month following the change of circumstances
    • Example: change of address data

Processing time

  • for registration in the BOP: up to 6 weeks
  • for processing the notification for participation in the Import-One-Stop-Shop procedure: 2 to 14 working days

Required documents

  • Required Documents

    • none


    • none


Responsible for editing:Bundesministerium der Finanzen

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