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Must I appoint an agent to use the Import One Stop Shop (IOSS)?

The new Import One Stop Shop (IOSS) makes VAT compliance much simpler for companies that import goods for sale to customers in the EU. However, if your business is not established in the EU, you will generally be required to appoint an agent to manage IOSS registration and compliance for you.

Don’t worry – appointing an agent to manage your VAT can actually make the whole compliance process much simpler. Plus, with the right expert taking care of all the technicalities, you will always be fully VAT compliant.

Using the IOSS, you no longer need to register for VAT in the various EU states in which your customers are located. Instead, you can register for the IOSS in a single EU country, and account for your sales across the EU in a single IOSS VAT return.  

What does a VAT agent do, anyway?

The concept of appointing an agent to manage your financial affairs in a foreign country may seem a little strange. In fact, it’s a fairly common feature of European VAT compliance. 

It simply means that you must appoint an intermediary to act on your behalf in the relevant country. Generally speaking, the intermediary must be locally VAT registered. They must also be available to provide on-the-ground management of any queries, filing requirements and even potential audits. 

In addition to managing compliance, the intermediary is generally jointly liable for their client’s tax obligations. 

Is an intermediary the same as a VAT consultant?

Companies that provide VAT assistance may also offer to act as fiscal representatives, but that isn’t always the case. Consequently, businesses sometimes find themselves in the position of appointing a VAT consultant and an additional party to act as their representative. 

An IOSS agent when you need – and much more

Vatglobal’s complete VAT solution streamlines the VAT compliance process. Vatglobal can manage all your VAT compliance obligations on your behalf. Our expert tems provides specialist VAT guidance and can act as your VAT agent. Get in touch with Vatglobal for a one-stop e-commerce VAT solution. 

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