3.1.2. Liability of agents under the IOSS regime

The VAT rules in electronic commerce provide that the taxable person using the IOSS (or, if applicable, his intermediary)⁽¹³⁾ is responsible for collecting and settling VAT on distance sales of imported goods and is also required to submit the IOSS VAT return. The intermediary for the purposes of the IOSS is a different concept from the declarant or his representative involved in the release for free circulation of goods in the EU .

As for customs responsibility, this falls on the declarant of the customs declaration and depends on the type of representation. In case of direct representation, the liability of the representative is limited in accordance with article 18 of UCC , since the declarant is the person represented.

In the case of indirect representation, the representative acts as declarant and is jointly and severally liable with the person represented.

The importer can also clear the goods directly, that is, without resorting to a customs representative and acting as declarant himself.

¹³Articles 369 terdecies a 369 quinvicies de la Directiva sobre el IVA.