Ending of participation and exclusion from the IOSS

In the IOSS, similar rules apply to those for the ending of participation in and exclusion from the EU-OSS (however, for the recording obligations, see article 63c paragraph 2 of Regulation (EU) 282/2011). 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: 23 February 2021

Responsible for the content: Federal Ministry of Finance

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