Declaration and payment in the IOSS
How can the declaration be submitted?
The declaration is submitted similarly to the submission of a declaration in the EU-OSS (electronically via FinanzOnline (→ BMF)). Unlike with the EU-OSS and the non-EU-OSS, the declaration period in the IOSS is the calendar month.
How is the tax due paid?
Tax payments for sales declared through the IOSS are made via an account set up by the tax administration for the purpose of the IOSS. Payment is made by an indication of the underlying tax declaration.
When does the declaration need to be submitted in the IOSS and when does the VAT need to be paid?
Distance sales of imported goods must be included in the calender month in which payment is accepted. This also applies regardless of whether the supply is carried out much later or the actual payment is only made much later. The business has one month after the end of the declaration period to submit the declaration and pay the tax.
In accordance with Art. 61b VO (EU) 282/2011 (→ EU), the time of payment is defined as
- the time at which the payment was verified or
- the payment approval notice or a payment pledge, depending on which is earlier.
On 30 December 2022, an Austrian consumer orders goods from a business that is registered for the IOSS (payment method: credit card). In January 2023, the payment is debited from the customer’s credit card. On 10 January 2023, the mail order company sends the goods from Switzerland to Austria.
Solution
The relevant point in time for determining the relevant IOSS declaration period is 30 December 2022. The sale must be included in the December 2022 declaration period. The business has time until the end of January to submit the IOSS declaration and pay the VAT.
Do declarations also need to be submitted for declaration periods in which the business does not make any sales?
Yes. If the business decides to use the IOSS, declarations must be submitted even if no mail order sales of imported goods are made in a month (zero reporting). If a business repeatedly fails to submit a declaration, they will be excluded and banned from using the One-Stop-Shop-schemes.
What information must be provided in the IOSS declaration?
The Member State in which the tax is payable (Member State of Consumption), the (net) tax base (net sales in euros) and the applicable tax rate must be provided in the declaration. The fixed establishment to which the sales are ascribed to does not need to be stated in the declaration.
Where can I find out what tax rate is applicable?
By analogy, see the information on the applicable tax rate in the EU-OSS.
In what currency do the sums need to be reported?
By analogy, see the information on the relevant currency in the EU-OSS.
A customer has returned a good or receives an after-purchase rebate. How can a correction be made to the IOSS declaration?
Corrections of IOSS declarations already submitted are made in a similar manner as a correction in the EU-OSS. Corrections can be made up to a maximum of three years from the day in which the original declaration had to be submitted.
Responsible for the content: Federal Ministry of Finance
