Where the IOSS scheme is not used, the import VAT on eligible consignments is collected directly by the Member State of final destination of the goods, which is the Member State where the import occurs. By contrast, in cases where the IOSS scheme is used, the importation is exempt from import VAT, and the VAT on distance sales of imported goods is collected by the supplier or deemed supplier and paid to their Member State of identification, which transfers the VAT to the relevant Member States of consumption. When establishing the conditions for appointing a tax representative when the IOSS scheme is not used, that situation should therefore be taken into consideration. When establishing the conditions for appointing an intermediary when the IOSS scheme is used, Member States are allowed to require guarantees which are adequate and proportionate to the risks associated with intermediated persons and transactions.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
