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From 1 July 2021, certain simplifications were introduced for sellers outside the EU who transact with consumers. They concern consignments worth up to EUR 150. In such a case, the non-EU seller can register for IOSS in a selected EU country. Thanks to this simplification, the seller calculates, collects and pays VAT in the country of IOSS registration at the time of sale. There are also no customs duties on this account. Importantly, “the seller must inform the carrier to whom it commissioned transport of its (...) VAT-IOSS identification number, so that the carrier can notify the relevant customs office at the time of import”.
What does this mean for the consumer?
The consumer pays the seller for the delivered goods, and the seller must pay VAT in the country of IOSS registration. The consumer also does not need to pay customs duty.
Here we probably reach the heart of the matter: the carrier must know whether the supplier is making a supply under the IOSS procedure. At customs clearance, this number must be presented to the customs authorities; only then can we speak of the IOSS procedure. In that case, the consumer pays for the goods and has nothing further to deal with.
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If, for various reasons, the supply is not made under the IOSS procedure, the consumer pays VAT and customs duty to the carrier.
The customs declaration is made by the Polish Post, the courier or a customs agency. For the consumer, the difference between buying such goods under IOSS and outside that procedure is that, in the latter case, they additionally pay customs duty to the carrier. However, they do not have to lodge the customs declaration for those goods on their own account.
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