There are two options for registration for the IOSS: Either a company registers itself directly or via an IOSSagent. Non-EU country businesses who have neither a head office nor premises in the EU can only be registered via an IOSS agent. The IOSS agent must perform the IOSS declarations and pay VAT for the business represented by her/him in the IOSS (importers). IOSS agents are liable for ensuring the accurate declaration and payment of VAT for their importers.
If the IOSS declaration made by an importer is in error or if the VAT is not paid for the IOSS declaration from an importer, the tax authorities contact the IOSS agent directly and may hold them liable for payment.
Not everyone can register as an IOSS agent. To become an IOSS agent in Austria, a specific professional qualification is a primary requirement. The professional qualification requirement is always met by the following professional groups: Certified public accountants, attorneys and notaries with business premises in Austria and shipping companies that are members of the trade association of the Austrian Chamber of Commerce. Another requirement is that the agent must be an authorised recipient and that no lockout period is in effect. Duplicate registration in multiple Member States is not possible.
Registration for the IOSS is performed in the Member State in which the agent's business operation is based. If the head office is in the non-EU country and the agent has premises in the EU, the registration must be performed in the Member State where the premises are located or, if there are multiple premises, in any state where premises are located that the agent chooses. Non-EU country businesses cannot be IOSS agents.
Registration in Austria:
Step 1: Send registration application via FinanzOnline
If the conditions are met, registration as an IOSS agent can be performed via FinanzOnline. An Austrian VAT number is required for registration. When registering, the IOSS agent can at the same time indicate which importers they are representing. Registration can only be performed if at least one importer is provided.
Step 2: Deposit letter of attorney
As soon as the registration application has been submitted, the agent can submit the required letter of attorney to the responsible tax office. Each importer requires their own letter of attorney. Certified public accountants, attorneys and notaries generally do not need to submit a letter of attorney to the tax office.
Once the tax office has reviewed and approved the registration application, the IOSS agent and the importers they represent are registered. The IOSS numbers for the importers represented are sent to the agent. If additional importers are to be represented after registration, they can be added directly via the business profile in the IOSS. Thereafter, a letter of attorney must again be provided to the responsible tax office.
Declaration and payment
The IOSS agent performs the declaration and payment of value added tax. A separate declaration and payment must be made for each importer.
Ending participation and exclusion
The IOSS agent can end the participation of an importer or their own participation at any time directly in the IOSS. If an IOSS agent ends participation in or is excluded from the IOSS, the importers are automatically excluded. If the IOSS declaration for an importer is repeatedly not submitted or the VAT is repeatedly not paid, responsibility will be assigned to the IOSS agent. This may result in a lockout period of two years for the IOSS agent.
If an IOSS agent does not represent any importers in the IOSS for six consecutive months, the agent is automatically excluded.
responsible for content: Federal Ministry of Finance