Frequently asked questions

What is an IOSS or Union OSS intermediary?

To make use of the IOSS scheme your business must be established in the European Union. If your business is not, but does want to make use of the of the IOSS scheme you can do so by appointing an intermediary which is established in a member state. The intermediary will represent your business and will share responsibility for VAT administration for trade within the European Union.

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