Apply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS) Unfortunately this specification of service has not yet been completely translated.
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 resulting turnover centrally using the Import-One-Stop-Shop (IOSS) procedure.
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.
The implementation of the EU Directive into national law will take place by 1.7.2021.
- Forms: yes
- Online procedure possible: yes
- Written form necessary: no
- Personal appearance: no
Bundeszentralamt für Steuern (BZSt), Import-One-Stop-Shop
The IOSS procedure is open to
- 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.
- They are registered in the BZStOnline-Portal (BOP) and hold a BOP or EOP certificate.
Richtlinie (EU) 2017/2455 des Rates vom 5. Dezember 2017 zur Änderung der Richtlinie 2006/112/EG und der Richtlinie 2009/132/EG in Bezug auf bestimmte mehrwertsteuerliche Pflichten für die Erbringung von Dienstleistungen und für Fernverkäufe von Gegenständen
Beschluss (EU) 2020/1109 des Rates vom 20. Juli 2020 zur Änderung der Richtlinien (EU) 2017/2455 und (EU) 2019/1995 in Bezug auf die Umsetzungsfrist und den Geltungsbeginn als Reaktion auf die COVID-19-Pandemie
Weitere Informationen zum Verfahren Import-One-Stop-Shop auf der Internetseite des Bundeszentralamts für Steuern
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.
If you already have an EOP certificate, the registration process for the BOP does not apply.
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