Recital (3)

The conditions for appointing such a tax representative for the payment of VAT should be aligned with the conditions governing the obligation on non-Union established suppliers or deemed suppliers to appoint an intermediary for the use of the IOSS scheme, in order to ensure a level playing field for the collection of VAT on eligible distance sales of imported goods. Accordingly, certain non-Union established suppliers or deemed suppliers would be obliged to have a tax representative for both the import VAT and the VAT on distance sales of imported goods in each Member State where such supplies take place. However, as the Member State of importation and the Member State of the final destination of the goods in the case of distance sales of imported goods will be the same Member State when the IOSS scheme is not used, there might be no need to appoint two different tax representatives in that particular Member State.