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IOSS – guidelines for Intermediaries

With effect from 1 July 2021, with the entry into effect of the so-called VAT e-Commerce package, businesses can use the Import One Stop Shop (IOSS) to comply with their VAT e-commerce obligations on distance sales of goods imported from third countries or third territories to customers in the EU in consignments of an intrinsic value not exceeding €150.

Non-EU suppliers which carry out distance sales of goods imported from third countries or third territories who use the IOSS must be represented by an intermediary established in the EU (subject to specific exceptions where the non-EU supplier is established in a country with which the EU has concluded an agreement on mutual assistance).

The Office of the CfR has issued guidelines applicable to those who are appointed as an intermediary under the IOSS.

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