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Registration for the IOSS

Who can register for the IOSS?

Businesses which are established in the EU can register directly for the IOSS without needing an IOSS intermediary. However, these businesses may also choose to register for the IOSS through an IOSS intermediary.

Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU-OSS or Non-EU-OSS. Registration is also not possible if the business is subject to an exclusion in Austria or another Member State.

Please note

The pre-registration phase for the IOSS commences on 1 April 2021. Even if an application for registration has already been submitted during the pre-registration phase, the IOSS can only be used from 1 July 2021.

Can third country businesses register for the IOSS?

Third country businesses which are not established in the EU can only be registered via an IOSS intermediary. Otherwise, registration is subject to the same prerequisites as for other businesses.

In which Member State does registration take place?

For EU businesses, registration is performed in the Member State in which the business's operation is headquartered. If the business's operation is headquartered in a third country, the registration is performed in the Member State in which it has an establishment. Third country businesses which are not established in the EU can only register in the Member State in which their IOSS intermediary is registered.

Small businesses can register for the IOSS if they waive their tax exemption or provide mail order sales of imported goods that are liable for VAT in another Member State.

How can a business register for the IOSS in Austria?

Applications for registration for the IOSS are made electronically via FinanzOnline. A business can only register if it has an Austrian VAT ID number. A business can only register via an IOSS intermediary if the intermediary has an Austrian VAT ID number.

When does the application for registration need to be submitted by?

If a business wants to use the IOSS and meets the prerequisites for participation, the IOSS must be used starting from the date on which the business is granted an IOSS number. The IOSS number is sent using the delivery method chosen by the business in the FinanzOnline portal (i.e. either by mail or by direct electronic delivery in FinanzOnline), or in the case of registration through an IOSS intermediary, using the delivery method chosen by the intermediary in FinanzOnline.

A business has selected electronic delivery in FinanzOnline. On 15 January 2022, the business applies to register for the IOSS in FinanzOnline. On the same day, the business is registered and is sent an IOSS number electronically via FinanzOnline.

Solution

The business has to declare mail order sales of imported goods for dispatch with a value of up to 150 Euro via the IOSS if the date of receipt of payment for these goods is on 15 January 2022 or thereafter. For these sales, the import is tax-free provided that the business provides its IOSS number in the customs declaration. Sales with dates of receipt of payment before 15 January 2022 must be declared in the conventional manner and are not exempted from import sales tax.

Translated by the European Commission, altered by the Federal Ministry of Finance
last update: 11 February 2021

responsible for content: Federal Ministry of Finance

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