Trust our experience in IOSS services
From 1 July 2021, all goods imported into the European Union are subject to the VAT, regardless of their value. Import One Stop Shop (IOSS) is a special scheme available for non-EU sellers delivering low value goods. We provide comprehensive support in the correct registration for IOSS and further proceedings related to VAT Compliance. Our company serves as a registered IOSS intermediary
Request for proposal
Import One Stop Shop in practice
-
1
Register for IOSS in PL and appoint KR Group as an intermediary
-
2
Import goods up to EUR 150 to UE
-
3
Sell and deliver goods to EU customers
-
4
Collect, declare and pay VAT to PL tax authorities in a single IOSS VAT return
Our offer
- IOSS intermediary
- Registering EU & non-EU sellers for IOSS
- Submission of IOSS VAT returns
- Representing the client before tax authorities
- Keeping the respective records for VAT purposes
- Conducting KYC procedures before signing the agreement
IOSS advantages
Simpler
No multiple VAT declarations thanks to registration in only one EU member state
Cheaper
No unexpected and additional fees when the goods are delivered
Faster
The IOSS facilitates the collection, declaration and payment of VAT
Safer
Uniform VAT rules apply, such as a unified standard for the VAT administration
Contact
Paweł Cabaj
VAT CEE Coordinator
@: p.cabaj@krgroup.pl
T: +48 668 607 647
Call our expert or contact us via form
Our clients use the leading e-commerce platforms:
Podcast
The new e-commerce VAT reality in the EU still poses more questions than it gives straight answers. In the second part of the discussion, Robert-Jan Brethouwer (Grant Thornton Netherlands) and Kateřina Ševčíková (KR Group) are giving practical insight into the Import One-Stop-Shop mechanism dedicated for non-EU based e-sellers. Our experts also look into the fiction of being deemed supplier, which marketplaces (Amazon, eBay, Alibaba) will need to deal with, under the new law.
FAQ
Import One Stop Shop (IOSS) is a special scheme available for non-EU sellers delivering low value goods to the European Union.
IOSS will apply to distance selling of imported goods when the value of goods is lower than 150 EUR.
Currently, IOSS is optional for all non-EU entities. However, once registered, you should use the IOSS scheme for all applicable sales.
IOSS provides a single VAT declaration for goods of intrinsic value lower than 150 EUR and allows these goods to be exempt from import VAT. The VAT is collected at the time of sale of goods to the customer.
Applying for IOSS, non-EU companies are obliged to appoint an intermediary which is established in a member state. The intermediary will represent the company and will share responsibility for VAT administration for trade within the European Union.
An intermediary is jointly and severally liable for their client’s VAT obligations. The intermediary will be held liable in case of client’s misreporting of VAT and any action of the tax authorities will be taken against them. As a security of clients’ obligations arising from the VAT tax regulations, the client shall deliver a bank guarantee or a deposit.
The bank guarantee should also be issued by a reputable bank with its headquarters in the territory of the European Union.
The bank guarantee should also be issued by a reputable bank with its headquarters in the territory of the European Union.