Directive (EU) 2017/2455 introduced into Directive 2006/112/EC a specific simplification, namely the IOSS, which was designed to reduce the VAT compliance burden associated with the importation of certain low-value goods to consumers in the Union. In order to ensure uniform conditions for the implementation of Directive 2006/112/EC, implementing powers should be conferred on the Commission to better secure the correct use and the verification process of IOSS VAT identification numbers for the purposes of the exemption provided for in that Directive. That empowerment should allow the Commission to adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance. Such special measures include linking the unique consignment number with the IOSS VAT identification number. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
