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.