IOSS procedure

Quelle: https://ec.europa.eu/taxation_customs/business/vat/modernisation-of-vat-on-ecommerce/oss-iooss_en.htm

The IOSS procedure (Import One-Stop-Shop) is an EU VAT regime for handling the collection of VAT on low-value goods imported from non-EU countries for B2C supplies. VAT is declared and paid through a single IOSS registration and return in one Member State, simplifying declaration and compliance for sellers.

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