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

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

Status:20.12.2022

Responsible for editing:Bundesministerium der Finanzen

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