A supplier (in a non-EU member state) who is registered with the IOSS is obliged to invoice a private person in the EU with VAT in the case of a sale worth up to EUR 150.
The VAT rate applicable is that of the EU member state to which the goods are delivered (destination country).
The IOSS number is distinct and valid throughout the EU and is recognised by all EU customs authorities.
The IOSS number must be stated in the H7 dataset in the import declaration.
The customs authority will not collect any import VAT or customs duties.
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