Hi,
If you are selling goods in to the EU then there essentially 2 options you have in order to do.
The Import One Stop Shop (IOSS) is an optional scheme and GB businesses that choose to register for IOSS can do so in any EU Member State. However, as the IOSS scheme is an EU system, with use and access governed by EU law, businesses that opt to use IOSS in the EU will need to follow EU guidance which sets out what this means for GB businesses and the requirement to appoint an EU-established fiscal representative.
The UK continues to push the EU commission on the issue of fiscal representatives to agree that this condition should not apply to the UK under the terms of the ‘Protocol on Administrative Cooperation and Combatting Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims relating to Taxes in Duties’ included within the Trade and Cooperation Agreement (TCA).
Businesses that choose not to opt for IOSS will still be able to continue to export goods to the EU, with any import VAT due in the EU continuing to be collected at the time of import from the recipient of the goods.
As part of the Government’s support offer to businesses, the Department for International Trade has set up an Export Support Service (ESS). Whilst the ESS cannot provide advice or guidance on EU Member State VAT rules, it can signpost UK businesses to published EU VAT guidance so that UK businesses can understand how and when VAT may be charged when goods are imported into EU Member States.
You can find further information on the ESS here:
Get help with your export query
Thank you.