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.

Description

The Import-One-Stop-Shop (IOSS) procedure is a special regulation in the field of VAT. It allows you to tax your sales from the import of goods with a material value of up to EUR 150 into the European Union (EU) centrally in an EU member state. As a result, you will be exempt from import VAT on importation. You only need to file a tax return in one EU member state for all your transactions covered by this special scheme (one-stop-shop principle). Then you can pay the resulting tax completely in one step.

If you have appointed a representative to participate in the IOSS procedure, the representative will file the tax return and pay the VAT payable on your behalf. When using the IOSS procedure, you can use a customs declaration with a reduced data set for customs clearance.

You can use the procedure as soon as you have received your individual identification number.
If you decide not to use the special IOSS procedure, you must go through the usual procedure for customs declaration. You will then have to pay import VAT upon importation.

If you are located in the EU, you may apply for your participation in the IOSS procedure in your country of residence.
If you are not located in the EU, you may apply for your participation in an EU Member State of your choice.
If you have appointed an agent located in the EU, your participation must be applied for by the agent in his country of residence.

You may only register to participate in the procedure in one EU Member State.
As a registered trader, you must deregister from the procedure in the following cases:

  • If you no longer import goods from third territories or third countries.
  • If you no longer meet the conditions for participation in the IOSS procedure.

You or your representative must submit your application to participate in the IOSS procedure online via the BZSt Online Portal (BOP).

If you or your representative apply to participate in the IOSS procedure in Germany, you must file your tax return electronically via the BOP. If you discover that a tax return that has already been submitted is incorrect, you must correct this via the BOP at a later date.

Note
The implementation of the EU Directive into national law will happen by 1.7.2021.

Prerequisites

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.

Procedure

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.

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

Deadlines

  • 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

Fees

    • none

Legal bases

Links to more information

Related issues

Status:20.12.2022

Responsible for editing:Bundesministerium der Finanzen

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