j) The ED 13 16 000 000 “Additional tax reference identification number”

The note regarding this ED requires the individual identification number to be indicated for the purposes of VAT assigned to use the IOSS , when the goods are declared for release into free circulation within the framework of the special regime applicable to distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC.

This note should be read in conjunction with footnote 55 of annex B of AD CAU : This information must only be provided if the goods are imported under the said special regime (case under the IOSS).

The IOSS VAT identification number must be made available to the customs authorities no later than in the customs declaration of release for free circulation. In the case of postal shipments, this number may be included in the message ITMATT to facilitate data processing.

Pursuant to Article 143(1)(c) bis), of the VAT Directive, it is not permitted to rectify the customs declaration by modifying, adding or deleting the IOSS identification number once the goods have been released.

This is the data element in which the IOSS VAT identification number must be declared, together with the function code FR5, which refers to the seller (IOSS).

Only a single IOSS VAT identification number can be declared for each shipment, and this must be provided at the 'Shipping of Goods' level, meaning it is relevant to the declaration as a whole. Therefore, a customs declaration cannot include a combination of declared and undeclared goods through the IOSS.