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Source: BUS Sachsen-Anhalt (Linie6PLus)

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

Description

The Import-One-Stop-Shop (IOSS) procedure is a special regulation in the field of VAT. It enables you to pay tax centrally in an EU member state on your turnover from the import of goods with a material value of up to EUR 150 into the European Union (EU). This means that you are exempt from import VAT on imports. 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). You can then pay the resulting tax in full in one go.

If you have appointed a representative to participate in the IOSS procedure, he or she will file the tax return and pay the VAT due on your behalf. If you use the IOSS procedure, you can use a customs declaration with a reduced data record 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 normal customs declaration procedure. You will then have to pay import VAT on importation.

If you are based in the EU, you can apply for your participation in the IOSS procedure in your country of residence.
If you are not established in the EU, you can apply for participation in an EU member state of your choice.
If you have appointed a representative resident in the EU, your participation must be requested by the representative in his or her 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 fulfil 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 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 take place by 1.7.2021.

The IOSS procedure is open to

  • Entrepreneurs who
    • are established 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 assistance, or
    • are not established in the EU and have appointed a representative established in the EU; and
    • are importing into the EU goods not subject to excise duty with a tangible value of up to EUR 150.

Further requirements:

  • They are registered in the BZStOnline-Portal (BOP) and hold a BOP or EOP certificate.
  • Submission of tax returns: within one month of 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 date on which the original tax return was due to be filed.
  • deregistration from the procedure (normal case): before the beginning of a new tax period or month
  • Deregistration from the procedure (special case: in the event of a change in 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 in 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
  • Forms: yes
  • Online procedure possible: yes
  • Written form necessary: no
  • Personal appearance: no

You or your representative must apply for participation in the Import-One-Stop-Shop (IOSS) procedure online via the BZStOnline-Portal (BOP). To do so, you or your representative must first register for participation in the procedure in the BOP.

  • You or your representative must register in the BOP.
  • You or your representative 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 registration process for the BOP does not apply.

Federal Ministry of Finance (BMF)

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