Apply for the option to tax goods with a material value of up to EUR 150 in the Import-One-Stop-Shop (IOSS)

If you import goods with a material value of up to EUR 150 into the EU as an entrepreneur, 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 VAT regulation. It allows you to pay tax centrally in an EU member state on your sales from the import of goods with a value of up to EUR 150 into the European Union (EU). This exempts you from import VAT. You only have to submit a tax return in one EU member state for all your transactions that fall under this special regulation. This falls under the one-stop shop principle. You can then pay the resulting tax in full in one step.

If you have appointed a representative to take part in the IOSS procedure, he or she will submit the tax return for you and pay the VAT due. If you use the IOSS procedure, you can use a customs declaration with a reduced data set for customs clearance.

You can use the procedure as soon as you are registered and have received your individual identification number.

If you do not participate in the special IOSS scheme, you must go through the normal customs declaration procedure. You will then have to pay import VAT on import.

If you are based in the EU, you can apply for 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 based in the EU, your participation must be requested by the representative in their country of residence.

You may only register for participation 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 fulfill the conditions for participation in the IOSS procedure

If you or your representative apply to participate in the IOSS procedure in Germany, you must submit your tax return electronically via the BZSt Online Portal (BOP). If you discover that a tax return you have already submitted is incorrect, you must correct this at a later date via the BOP.

• none

• Forms: yes
• Online procedure possible: yes
• Written form required: no
• Personal appearance: no

The IOSS procedure is open to

• Entrepreneurs who
  • are established in the European Union (EU) or
  • are not based in the EU and come from a country with which the EU has concluded an agreement on mutual administrative assistance or
  • are not established in the EU and have appointed a representative established in the EU and
  • import goods not subject to excise duty with a material value of up to EUR 150 into the EU.

• You are registered in the BZSt online portal (BOP) and have a BOP or EOP certificate.

• Objection
  • Further information on how to lodge an objection can be found in the respective notification
• Appeal to the tax court

You or your representative must apply for participation in the Import-One-Stop-Shop (IOSS) procedure online via the BZSt online portal (BOP). To do this, you or your representative must first register for participation in the procedure in the BOP.

After successful registration in the Import-One-Stop-Shop procedure, the following steps must be completed:

• You or your representative register in the BOP.
• You or your representative submit your tax return online in the BOP.
• You transfer the declared tax amounts to the bank account notified to you.

Please note
If you already have an EOP certificate, the specified registration process for the BOP does not apply.

• Submission of tax returns: within one month of the end of each tax period
  • Example: You must submit your tax return for July by August 31.
• Payment of tax: by the last day of the month following the tax period
  • Example: You must pay the tax for July by August 31.
• Correction of incorrect tax returns: within 3 years of the date on which you had to submit the original tax return.
• Deregistration from the procedure as a rule: before the start of a new tax period or month.
• Deregistration from the procedure in the special case of a change in the Member State of identification: no later than the 10th day of the month following the change.
• Electronic notification of changes to registration data: no later than the 10th day of the month following the change in circumstances.
  • Example: Change of address data

• There are no costs.