In order to protect tax revenues of Member States, suppliers or deemed suppliers not established in the Union and not availing themselves of the use of the IOSS scheme should be obliged to appoint a tax representative assuming all VAT obligations related to all eligible import consignments. However, that obligation should not apply if the supplier or deemed supplier is established in a country listed in Commission Implementing Decision (EU) 2021/942 or in a country with which the Member State of importation has concluded an agreement on mutual assistance. In order to enhance enforcement, the obligation to use a tax representative is an appropriate and proportionate measure for suppliers or deemed suppliers not established in the Union and not making use of the IOSS scheme.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
