IOSS, The Import One-Stop Shop, is an electronic portal that businesses can use from July 1, 2021 to fulfill their VAT e-commerce obligations for distance sales of imported goods.
The OSS allows suppliers and electronic interfaces to sell imported goods to buyers in the EU to collect, report and pay VAT to the tax authorities, rather than allowing the buyer to pay VAT when the goods are imported into the EU, as was previously the case.
What products is IOSS applicable to?
IOSS covers distance selling of the following goods:
Goods sent or transported from outside the EU at the time of sale;
The value of the goods shipped or transported does not exceed €150;
There is no excise tax (usually applies to alcohol or tobacco products).
The IOSS Advantage?
IOSS facilitates the collection, reporting and payment of VAT by sellers who sell imported goods over long distances to buyers in the EU.
IOSS also simplifies the procurement process and delivers the goods without any unexpected costs, which only need to be paid by the buyer at the time of purchase.
If the seller is not registered with IOSS, the buyer will have to pay VAT as well as customs clearance fees usually charged by the transporter.
What should I be aware of when using IOSS?
Ensure that VAT is collected from the buyer for all eligible goods at the EU destination country rate;
Ensure that eligible goods are shipped with a value not exceeding €150;
Submit a monthly electronic VAT return through the IOSS website of the country where you are registered with IOSS;
Pay the VAT tax on your VAT return to your IOSS-registered member country every month;
Keep all IOSS compliant sales records for 10 years;
I. Chinese Companies
1, China's own goods 150 Euro
All platforms do not collect and deliver on behalf of the seller.
DDP (Delivered Duty Paid), the buyer signs for the package directly;
DDU (Delivery Duty Unpaid), the buyer pays the relevant taxes (e.g. import VAT) and signs for the package;
IOSS: Can not apply, only applies to self-shipment <150 euros of orders PS: greater than 150 euros of self-shipment, Amazon France station to limit the sale of FBA / overseas warehouse shipments regardless of the amount of sales, Amazon, ebay and other cross-border e-commerce platforms uniform implementation of the collection of payment on behalf of the seller only need to do the declaration, platform has been collection of payment on behalf of the order does not need to pay taxes, independent station / self-built station does not collect payment on behalf of the seller, sellers need to declare their own payment of taxes; IOSS: Can not apply, only applies to self-shipment <150 euros of orders Self-built station does not collect on behalf of the payment, the seller needs to declare their own tax payment; IOSS: can not be applied for, only applies to the self-shipment <150 euros of the order Second, the European Union companies (27 countries in the European Union) 1, China's self-shipment 150 Euro
All platforms do not collect and deliver on behalf of the seller.
DDP (Delivered Duty Paid), the buyer signs for the package directly;
DDU (Delivery Duty Unpaid), the buyer pays the relevant taxes (e.g. import VAT) and signs for the package;
IOSS: Not applicable, only for self shipment orders <150 EUR.
3、FBA/Overseas warehouse shipment
Regardless of the amount of sales, regardless of the sales platform, all do not collect and pay on behalf of the seller, the seller needs to declare and pay on their own;
IOSS: Not applicable, only for self shipment orders <150 EUR.
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