EU companies
While it is uncommon for EU companies to use IOSS as they will often store goods within Europe, an EU company can register for IOSS in any chosen company. The online selling platforms do not cover the declaration or VAT collection of IOSS for EU companies.
Non-EU companies
For non-EU companies, online selling platforms are responsible to collect and pay VAT for EU sales. The platform provides their IOSS number for goods that will be delivered from outside the EU.
The selling platforms are responsible for this if they collect payment on behalf of the seller, control the terms of the sale and are involved in the tracking of the delivery.
If there are sales to EU consumers on independent websites, IOSS is essential to declare these sales because the platform is not taking care of it.
IOSS is filed on a monthly basis as standard. AVASK can offer IOSS registration and filing services in the following countries:
- FRANCE
- ITALY
- SPAIN
- NETHERLANDS