Submit a monthly EU Import One-Stop Shop (IOSS) VAT return through the Member State of Identification's IOSS portal for a marketplace facilitating low-value imports

Steps

1. Confirm the marketplace or seller is registered for IOSS in its Member State of Identification and, if it is a non-EU seller, has an EU-established intermediary in place, which is mandatory for most non-EU sellers.
2. Aggregate all B2C distance sales of imported goods with an intrinsic consignment value of €150 or less made during the reporting month; goods above €150 fall outside IOSS and must go through standard import VAT and customs procedures.
3. Where the marketplace is the deemed supplier, use its own IOSS registration to declare VAT on the underlying sellers' eligible transactions rather than requiring each seller to register separately.
4. Log in to the IOSS portal of the Member State of Identification and file the return declaring VAT due per EU destination country at each country's applicable rate.
5. Submit the return and pay the total VAT due to the Member State of Identification by the 20th day of the month following the reporting month; that state redistributes the VAT to the relevant destination member states.
6. Retain records of the underlying transactions, since EU member states can request supporting documentation for IOSS-reported sales.