Registration for the IOSS

Who can register for the IOSS?

Businesses which are established in the EU can register directly for the IOSS without needing an IOSS intermediary. However, these businesses may also choose to register for the IOSS through an IOSS intermediary.

Registration is conditional upon the business being engaged in order distance sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU-OSS or Non-EU-OSS. Registration is also not possible if the business is subject to an exclusion in Austria or another Member State.

Can third country businesses register for the IOSS?

Third country businesses which are not established in the EU can only be registered via an IOSS intermediary. Otherwise, registration is subject to the same prerequisites as for other businesses.

In which Member State does registration take place?

For EU businesses, registration is performed in the Member State in which the business's operation is headquartered. If the business's operation is headquartered in a third country, the registration is performed in the Member State in which it has an establishment. Third country businesses which are not established in the EU can only register in the Member State in which their IOSS intermediary is registered.

Small businesses can register for the IOSS if they waive their tax exemption or provide mail order sales of imported goods that are liable for VAT in another Member State.

How can a business register for the IOSS in Austria?

Applications for registration for the IOSS are made electronically via FinanzOnline. A business can only register if it has an Austrian VAT ID number. A business can only register via an IOSS intermediary if the intermediary has an Austrian VAT ID number.

When does the application for registration need to be submitted by?

If a business wants to use the IOSS and meets the prerequisites for participation, the IOSS must be used starting from the date on which the business is granted an IOSS number. The IOSS number is sent using the delivery method chosen by the business in the FinanzOnline portal (i.e. either by mail or by direct electronic delivery in FinanzOnline), or in the case of registration through an IOSS intermediary, using the delivery method chosen by the intermediary in FinanzOnline.