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Import and Export Manual for low value shipments

3.1.3. IOSS VAT identification number

  1. Is it possible to link the shipment to a unique identifier, air waybill, unique shipment number or unique transaction number generated by the electronic interface?

In the customs declaration there is the possibility of including information relating to a unique identifier generated by the underlying seller or the electronic interface ( ED 12 08 000 000, “Reference number/RUE”, optional for OE ) which, in this context, usually takes the form of the order number or the unique shipment number. This information can be used in subsequent audit activities. Furthermore, the shipment is always identified by the reference to the transport document. If the electronic interface knows the reference to the transport document, the link between the delivery (commercial operation) and the import of the goods can be easily established.

  1. Can the electronic interface participate in the flow of data to the customs authorities, that is, send the electronic data about the shipments directly to the carrier or to the customs authorities?

If the electronic interface itself submits the customs declaration, the VAT identification number of the IOSS can be provided directly to the customs authorities of the EU in the customs declaration. It is not possible for electronic interfaces to transmit only the IOSS VAT identification number to the EU customs authorities without submitting the customs declaration. However, in the medium term, the European Commission is working to introduce a direct exchange of information between electronic interfaces or suppliers and customs authorities.

  1. What happens if the IOSS VAT identification number is not included in the customs declaration or is not valid?

The customs authorities check the presence and validity of the IOSS VAT identification number contained in a customs declaration electronically, in the IOSS VAT identification number register. This database will contain all IOSS VAT identification numbers assigned by all Member States, as well as the start and end date of their validity.

filers can only check the presence of the IOSS VAT identification number. They cannot check its validity as they do not have access to the IOSS VAT identification number database. Only the customs authorities of the Member States have access to this database through their National Import Systems .

For more information about the declarant, see section 2.2.2. The seller or the electronic interface will have to communicate this number to the importer (i.e. the consignee) or his customs representative.

Where the IOSS VAT identification number mentioned in a customs declaration is not valid or is not provided, the import scheme cannot be used and VAT exemption will not be granted. Therefore, customs authorities will collect VAT at the time of importation.

It is the responsibility of the seller or the electronic interface to provide a valid IOSS VAT identification number. If the customs declaration contains an invalid IOSS VAT identification number, it will be rejected and a new customs declaration will need to be submitted in order to use the special regime or the ordinary VAT collection mechanism and declare the goods at the competent customs.

However, if the incorrect IOSS VAT identification number is due to a spelling error, the declarant can still claim VAT exemption under the IOSS in a new customs declaration if the correct identification number is available. (error in initial transmission).

  1. Can customs declarants benefit from the limited liability provided for in Article 5 quater of the VAT Implementation Regulation?

The provisions of article 5 quater del Reglamento de Ejecución del IVA solo se aplican a las interfaces electrónicas a que se refiere el artículo 14 bis of the VAT Directive. They are not intended to cover customs obligations.

For a similar safeguard provision in customs legislation, UCC would need to be amended.