It has been demonstrated that the use of the import one-stop shop (IOSS) scheme facilitates and guarantees increased VAT compliance in relation to imports and thereby ensures that there is no distortion of competition to the detriment of Union supplies through less effective tax collection on imports of low-value consignments from third countries to consumers in the Union. Against the backdrop of exponentially increasing imports, it is necessary to further incentivise the use of the IOSS scheme. Therefore, in order to achieve that objective, suppliers or deemed suppliers that are not registered in the IOSS scheme, but that are making supplies within the scope of the IOSS scheme, should, as a rule, be made liable for import VAT and VAT on distance sales of imported goods in the Member States of final destination of the goods, which would require registration in each of those Member States.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
