Recording and reporting requirements as well as ending of participation and exclusion from the IOSS

The rules for recording and reporting requirements in the IOSS are similar to the rules for recording and reporting requirements in the EU-OSS. However, the information to be recorded differs in detail. The information to be recorded for the IOSS is listed in article 63c paragraph 2 of the Implementing Regulation (EU) No. 282/2011 ( EU).

(a) Member State of consumption to which the goods are supplied

(b) Description and quantity of goods supplied

(c) Date of the supply of goods

(d) Taxable amount indicating the currency used

(e) Any subsequent increase or reduction of the taxable amount

(f) VAT rate applied

(g) Amount of VAT payable indicating the currency used

(h) Date and amount of payments received

(i) Where an invoice is issued, the information contained on the invoice

(j) Information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends

(k) Proof of possible returns of goods, including the taxable amount and VAT rate applied

(l) Order number or unique transaction number

(m) Unique consignment number where that taxable person is directly involved in the delivery

Also with regard to ending of participation and exclusion similar rules apply to those for the ending of participation in and exclusion from the EU-OSS. Please note some special aspects of using the IOSS through an IOSS intermediary.


When participation is ended or in case of exclusion, the IOSS number of the business is deactivated.

Translated by the European Commission, altered by the Federal Ministry of Finance
Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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