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.
- 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
- 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
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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