IOSS Numbers (DRAFT)

If you want to make use of the IOSS, you will have to do one of the following:

Get your own IOSS number if your business makes only direct sales to EU consumers.
Or use the IOSS number of any electronic interfaces that you use if your business makes only marketplace or platform sales to EU consumers.
Or do both of the above if your business makes both direct and marketplace/platform sales to EU consumers.

How do I get an IOSS number?

Prerequisite

Before you can get your own IOSS number, you must first determine whether you can register for an IOSS number directly or indirectly. The method that you can use will depend on whether your business has any physical operations in any EU member state.

IOSS registration method

EU-established online sellers

Non-EU-established online sellers

Direct

You can register for the IOSS in the EU member state where your business is established.

Note

An EU-established online seller can also choose to appoint an intermediary to represent it for the purpose of the IOSS, but this is not mandatory.

You can register directly only if:

Your business is established in a country with which the EU has a VAT mutual assistance agreement.
The goods are supplied from that country to the EU.

If you meet both of these conditions, you can register directly in the EU member state of your choosing.

Indirect

(Not applicable)

In most cases, you must register for the IOSS indirectly through the appointment of an intermediary that you have appointed to represent you, and the EU member state of the registration will be the member state where the intermediary has established its business.

Number of IOSS numbers required

Each online seller that wants to make use of the IOSS needs to have only one IOSS number.

Note

If an online seller sells goods through marketplaces or platforms that are also IOSS-registered, the IOSS number of the electronic interface used for a transaction should be used for any shipments relating to that transaction.

Procedure

To get an IOSS number for your business:

Go to the website of the tax authority of an EU member state and find the IOSS/VAT OSS registration section, for example, Ireland.

Note

The tax authority website that you select depends on whether you must register for IOSS indirectly or you have the option to register directly.
Select direct or indirect registration, as applicable.
Provide details about your business.
Provide details about any previous VAT OSS tax reference numbers assigned to your business.

After registration, you will be issued an IOSS identification number, which is valid for all distance sales of imported goods made to buyers in the EU.

Important

You should keep your IOSS number confidential.

How do I use an IOSS number with Metapack software?

An IOSS number should be supplied only for applicable shipments. It must be provided at consignment level, not at account level. If carriers require IOSS information at parcel level, the IOSS number of a consignment will be applied to each parcel in that consignment.

Notice

From 1 July 2021, the absence or presence of an IOSS number in the details of a shipment will probably be significant for most carriers:

The presence of a valid IOSS number will generally be regarded as a declaration that VAT has been collected and that the IOSS will be used to pay VAT to the relevant tax authority.
The absence of an IOSS number might be regarded as an indicator that VAT should be collected at the point of import into the EU.

Important

Metapack will not validate any IOSS numbers or check the EUR 150 IOSS threshold. If a carrier validates an IOSS number, it might check only the minimum length of the number.