b. Monthly listing of the total value of imports by each IOSS VAT identification number

Member States must prepare a monthly list for each VAT IOSS identification number showing the total value of imports made in its territory to which a valid identification number has been provided at the time of importation. For this, the Commission's Surveillance system (SURV) will be used. Thus, customs authorities must periodically send to said system all relevant data from customs declarations, in order to prepare the monthly reports required by VAT legislation. The tax authorities of the Member States will have access to the monthly IOSS reports directly from the Surveillance system.

They will use this information for control purposes, comparing the value declared here with that indicated in the VAT declaration submitted by the holder of the IOSS VAT identification number.