IOSS Nedir ve Kimler Alabilir?

Referred to in English as “The Import One-Stop Shop,” IOSS means “Single Point of Import” in Turkish. This system was implemented to ensure a smooth, equal, and transparent transition to the new VAT system introduced in the European Union by creating a single import point. As of July 1, 2021, with the system called IOSS, businesses can fulfill the VAT e-commerce obligations of their exported products through an electronic portal. Through this portal, the aim is to provide customers with a smooth and reliable shopping experience. Thanks to the IOSS portal, businesses and sellers exporting to EU countries can both declare the VAT related to their sales and complete VAT payment transactions. In addition, EU member states are able to receive VAT payments directly through this system.

Who Can Obtain an IOSS Number?

To use the IOSS portal, an IOSS VAT identification number must first be obtained. Those eligible to obtain this number include e-commerce sellers, marketplaces, and intermediary organizations of businesses located outside the European Union.

Businesses that make sales through online marketplaces can sell their products using the IOSS number of the platform they operate on. In addition, sellers who carry out sales through their own e-commerce websites are required to obtain their own IOSS number. A seller may obtain more than one IOSS number if necessary.

Since global online marketplaces are considered “suppliers,” they are also held responsible for VAT payments on behalf of sellers. These marketplaces can represent multiple sellers under a single IOSS number. International marketplace platforms such as AliExpress, Amazon, Joom, and Wish are required to obtain a single IOSS number. Through this IOSS number, the VAT of the destination country can be tracked, and marketplace sellers can calculate their sales prices and costs according to this VAT system. In addition, since VAT rates differ across European Union countries, e-commerce sellers can take these varying VAT rates into account when determining their sales prices.

Requirements to Use an IOSS Number

In order to use an IOSS number, the following conditions must be met:

• Sales must be carried out electronically.

• The sale amount must be 150 Euros or below.

• The sale must be made from a country outside the European Union.

• The products must not be subject to excise duty.

Contact us to get detailed information about IOSS.