- The IOSS procedure cannot be applied if no or an invalid IOSS VAT identification number is provided in the customs declaration.
- The reason for the omission of the IOSS VAT identification number does not matter, regardless of the fault (e.g., foreign supplier, foreign post, faulty data processing by the declarant, etc.).
- The IOSS VAT identification number cannot be considered retrospectively.
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
