The import OSS scheme (IOSS) is almost the same Union scheme, but the goods are not yet in the EU. The goods are first imported to some EU country and then dispatched to European customers in different member states.
You register for the IOSS in the country where the goods have first crossed a border of the European Union. Then, via the Import scheme, you make a single VAT declaration and a single VAT payment for all your distance sales across the EU.
For using IOSS your business should meet the following requirements:
- The goods come from outside of the EU.
- It is not ‘excise goods’ like alcoholic beverages or tobacco products.
- A shipment consisting of one or more goods costs up to € 150 (we don’t count insurance and shipping costs here).
- You are responsible for the shipment of the goods.
- Your customers are ordinary people or private individuals who do not have to file VAT returns.
If you are cut out for this, you can register online
. You will need a Dutch VAT number to register for the IOSS. Therefore, if your importer company is initially established in non-EU jurisdiction, you need either to incorporate a company in the Netherlands or to find an intermediary partner.
A supplier that is registered for the Import scheme should file an electronic VAT report (the “Import OSS Return” form) 1 time a month
. You file the VAT report regardless of whether goods were imported in any given month or not, and you pay the VAT due, to the Dutch authorities.
Using the Import scheme you do not pay VAT on the import. You do not have to issue VAT invoices on these deliveries. For a shipment, you use a single transport document like an airway bill.