It is reminded that in order to declare the IOSS of a platform it is necessary to be authorized to do so globally (submission of a registration addressed to office D57963, Subd. General Customs Management, or to the office D28976 NATIONAL OFFICE OF CUSTOMS MANAGEMENT AND EXCISE, providing the platform authorization to the declarant for the use of their IOSS number) or sporadic (indication of code 1014 and provision of authorization),

For educational purposes, the authorization may include this text:

The principal taxpayer authorizes the representative to file their returns under the special scheme established in Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations relating to the supply of services and distance sales of goods, pursuant to IOSS number XXXXX
.
Only to the customs formalities and procedures expressly approved and listed below:

i) The clearance of import and/or export of goods in the Customs Territory of the Union;
ii) To present, sign and endorse customs declarations for the import, export, transit or any other customs regime applicable to goods in the Customs Territory of the Union;
iii) Submit payment of customs duties, taxes, tariffs, consumption taxes, value added tax or equivalent taxes, and any other associated fees payable in connection with such customs declarations;
(iv) Communicate with the customs authorities in relation to the customs clearance of goods, including receiving official decisions, notices and correspondence issued by the customs authorities on behalf of the principal obligor;
(v) Submit amendments, corrections, queries and appeals to the customs authorities in relation to any customs declaration or subsequent action submitted.
vi) Respond to customs requests and provide supporting documentation during the active customs clearance process.
The representative's authority is strictly limited to the dispatch of the goods before their release.