Service Finder
Apply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)
Service Description
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. If you use 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 must then pay the 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.
Note
The EU directive will be transposed into national law by 1.7.2021.
Process flow
You or your representative must apply for participation in the Import-One-Stop-Shop (IOSS) procedure online via the BZSt Online Portal (BOP). To do this, you or your representative must first register for participation in the procedure in the BOP.
- You or your representative log in to the BOP.
- You or your representative submit your tax return online in the BOP.
- Transfer the declared tax amounts to the bank account notified to you.
Note
If you already have an EOP certificate, the specified registration process for the BOP is not required.
Requirements
The IOSS procedure is open to
-
Entrepreneurs who
- are established in the European Union (EU) or
- are not established in the EU and come from a country with which the EU has concluded an agreement on mutual administrative assistance or
- are not established in the EU and have appointed a representative established in the EU and
- import goods not subject to excise duty with a material value of up to EUR 150 into the EU.
Further requirements:
- You are registered in the BZSt online portal (BOP) and have a BOP or EOP certificate.
Which documents are required?
- none
What are the fees?
- none
What deadlines do I have to pay attention to?
-
Submission of tax returns: within one month of the end of each tax period
- Example: The tax return for July must be submitted in August
-
Payment of tax: by the last day of the month following the tax period
- Example: The tax for July must be paid by 31.08.
- Correction of incorrect tax returns: within three years from the date on which the original tax return was to be submitted
- Deregistration from the procedure (standard case): before the start of a new tax period or month
- Deregistration from the procedure (special case: in the event of a change of Member State of identification): no later than 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
Processing duration
- for registration in the BOP: up to 6 weeks
- for processing the notification of participation in the Import-One-Stop-Shop procedure: 2 to 14 working days
Legal basis
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for the supply of services and distance sales of goods
- Council Decision (EU) 2020/1109 of July 20, 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the transposition period and the date of application in response to the COVID-19 pandemic
Appeal
- Forms: yes
- Online procedure possible: yes
- Written form required: no
- Personal appearance: no
Further Information
- Further information on the Import-One-Stop-Shop procedure on the website of the Federal Central Tax Office
Remark: More specific information will follow.
Author
The text was automatically translated based on the German content.
- Taxation procedure Import-One-Stop-Shop (IOSS) for the import of goods with a material value of up to EUR 150 (import regulation) Implementation
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
19.01.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Bundeszentralamt für Steuern (BZSt)
Address
53225 Bonn, Stadt
Remark: Head office Bonn-Beuel
Link to the directions:
https://www.bzst.de/DE/DasBZSt/Dienstsitze/_docs/anfahrt_ds_bonn.html
Opening times
Monday: 09:00 - 16:00
Tuesday: 09:00 - 16:00
Wednesday: 09:00 - 16:00
Thursday: 09:00 - 16:00
Friday: 09:00 - 16:00
Further Authorities
Address
66740 Saarlouis, Kreisstadt
