IOSS registration for non-EU sellers?
I’m a US-based seller – VAT registered in the UK only, no operations or (currently) VAT registrations in the EU.
I’ve had to pull my EU FBA listings as I don’t have sufficient demand to place inventory in EU warehouses, but may go on selling merchant-fulfilled in the EU, and certainly will also continue to sell to the EU through other channels. But the new Import One Stop Shop thing seems to be quite a headache. I tried to register with the Irish government for IOSS, but Ireland won’t take my registration unless I work through a fiscal intermediary. I despise hiring outside services and strongly prefer to just deal with taxing authorities directly.
Does anyone know whether there are any EU member states who are NOT requiring appointment of an intermediary for IOSS registration? I’d like to be fully compliant with the new VAT rules on low-value shipments, and am hoping I can register somewhere for IOSS without having to engage some outside service to do these filings for me.
IOSS registration for non-EU sellers?
I’m a US-based seller – VAT registered in the UK only, no operations or (currently) VAT registrations in the EU.
I’ve had to pull my EU FBA listings as I don’t have sufficient demand to place inventory in EU warehouses, but may go on selling merchant-fulfilled in the EU, and certainly will also continue to sell to the EU through other channels. But the new Import One Stop Shop thing seems to be quite a headache. I tried to register with the Irish government for IOSS, but Ireland won’t take my registration unless I work through a fiscal intermediary. I despise hiring outside services and strongly prefer to just deal with taxing authorities directly.
Does anyone know whether there are any EU member states who are NOT requiring appointment of an intermediary for IOSS registration? I’d like to be fully compliant with the new VAT rules on low-value shipments, and am hoping I can register somewhere for IOSS without having to engage some outside service to do these filings for me.
5 replies
Seller_6fydnvOwuH7PO
Are you talking about non-Amazon sales?
You cannot use IOSS yourself as a marketplace seller, the marketplace has to use IOSS instead - and Amazon will be doing that.
See e.g. Explanatory Notes on EU VAT e-commerce rules section 4.2.4 “Who can use the import scheme?” on page 55, and question 8 answer on page 65:
for the sales made via the electronic interface you cannot use your own IOSS VAT identification number
So you do not need IOSS registration or intermediaries for Amazon sales as all the IOSS shipments will go through Amazon’s registration.
