About IOSS, there are still a lot of sellers who are in a state of confusion. Recently received a number of sellers inquiries, for sellers to organize a wave of dry goods science, today an exposition, IOSS policy interpretation!
What is IOSS?
IOSS 英文：The Import One-Stop Shop ，中文意思：一站式進口服務。IOSS意思是簡化來自非歐盟國家或地區的賣家遠距離銷售的貨物的增值稅申報和支付。
From July 1, 2021, the EU will implement a tax reform package whereby the VAT exemption for goods imported outside the EU up to a maximum of €22 will be abolished, so that henceforth all goods imported into the EU will be subject to VAT.
哪些賣家需要註冊IOSS？
If the seller is an independent or self-built site, and the price of the consignment does not exceed €150, then the seller needs to register with IOSS to facilitate the fulfillment of their VAT e-commerce obligations.
In the case of e-commerce platform sellers, the seller needs to obtain the IOSS number and information from the platform.
What does IOSS do?
Sellers with the IOSS identification code, small parcels of goods with a value of less than 150 euros or less, when imported into the European Union can enjoy the fast-track customs clearance, you can pass through any one of the EU countries to clear all the EU goods and fast delivery, and you can pass through the EU countries to declare all the EU's imports of VAT.
On the contrary, if the seller does not have the IOSS identification code, the logistics clearance and distribution will be very troublesome, the logistics cost is not only very high, but also the time will be very slow.
IOSS Advantage
1. Rapid customs clearance
2. Simplified Logistics
3. Price transparency
4. Reducing compliance burden
Frequently Asked Questions
問需要註冊VAT纔可以申請IOSS嗎？
No, you can apply for IOSS without registering VAT. VAT and IOSS are each applicable to different types of transactions.
問不同公司的IOSS可以共用嗎，可以把亞馬遜的IOSS號給獨立站使用嗎？
One company corresponds to one IOSS number. If you mix the IOSS numbers, first of all, you will not be able to pass the customs clearance, and secondly, you will not be able to match the data when filing the tax return, which needs to be provided together with the customs clearance documents. If the information does not match, you may be subject to a tax audit. It is irregular to use Amazon's IOSS number for independent websites.
問運營多個自建站，需要註冊多個IOSS嗎？
If one company operates multiple self-built sites, only one IOSS number is required, if there are multiple companies, one IOSS number is required for each company.
問IOSS需要每月申報嗎？
Yes, once a month, import VAT for goods with a value of less than €150 is declared.
問註冊IOSS後還需要註冊VAT嗎？
After July 1, 2021, the low value exemption policy will be abolished and all goods imported into the EU will be subject to import VAT at customs.
The registration of IOSS is mainly for fast customs clearance of goods not exceeding €150, while if you cannot provide IOSS for customs clearance, you can follow the existing way of customs clearance. If the value of the shipment is more than €150, it is recommended to register VAT for customs clearance.
IOSS相關問題不可草率，還有相關政策不清楚，請聯繫綠圈圈。綠圈圈專注爲跨境企業提供一站式服務，專業團隊、專業的會計師，確保您在稅務方面合規運營。如果您對稅務方面尚有疑問，歡迎您隨時聯繫我們。
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