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mixins.searchInfo_searchTermApply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)

Apply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)

Source: BUS Rheinland-Pfalz

The Import-One-Stop-Shop (IOSS) procedure is a special regulation in the area of VAT. It enables you to pay tax centrally in an EU member state on your sales from the import of goods with a value of up to EUR 150 into the European Union (EU). This exempts you from import VAT on imports. You only need to submit a tax return in one EU member state for all your transactions that fall under this special regulation (one-stop shop principle). You can then pay the resulting tax in full in one step.

If you have appointed a representative to participate in the IOSS procedure, they will submit the tax return for you and pay the VAT due. 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 IOSS special regulation, you must go through the normal customs declaration procedure. You will then have to pay import VAT on import.

If you are based in the EU, you can apply for participation in the IOSS procedure in your country of residence.
If you are not based in the EU, you can apply for participation in an EU member state of your choice.
If you have appointed a representative based in the EU, your participation must be requested by the representative in their country of residence.

You may only register for participation 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 fulfill 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 submit your tax return electronically via the BOP. If you discover that a tax return you have already submitted is incorrect, you must correct this at a later date via the BOP.

Please note
The EU directive will be transposed into national law by 1.7.2021.

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