Who does IOSS apply to?
If you are an entrepreneur and make distance sales from third countries to customers in the EU, since July 1st, 2021 you can carry out a simplified tax return and a less complicated tax payment using the IOSS procedure. However, only if the material value is below the limit of 150 euros.
The legal basis for this is provided by §15kUStG . You only have to register as an entrepreneur in one member state. Your entire sales report then goes to the Federal Central Tax Office as a tax return .
You have to register on the BZSt online portal. You can find a link to it here .
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