2.5.2. Registration in the declarant's records (EIDR)

The EIDR is a customs simplification that requires an authorization that can be granted under certain conditions and in accordance with specific criteria defined in customs legislation (article 182 of the UCC ). Both types of EIDR (namely presenting the goods and waiving the obligation to present them) can be used for the purposes of declaring EEV for release into free circulation under the special regime and the ordinary mechanism for collecting VAT at the time of importation.

However, this simplification is not suitable for the IOSS regime, since the validation requirements of the identification number for VAT purposes The IOSS and monthly notification cannot be satisfied either through the EIDR with the obligation to present the goods, or through the EIDR with a waiver of said obligation. Likewise, it must be taken into account that, in the case of EIDR, it is not possible to waive the obligation to submit the complementary declaration, regardless of the VAT collection mechanism used.