IOSS VAT return: Shopify and Crossborderit (CBIT) has the solution

December 16, 2022

A taxable person using the IOSS special regime must electronically file a VAT return for the IOSS special regime for each tax period (hereafter referred to as the IOSS return). The tax period for the special IOSS regime is a calendar month and the IOSS return is filed before the last day of the month following each month.

Special arrangement returns can only be filed if a valid application for the use of special arrangements has been submitted to the tax authority. Each return is linked to a specific return.

The IOSS return types are:

- IOSS declaration

- Intermediary's return

When submitting the application, the taxpayer must take into account that the special IOSS regime can only be used for the distance sale of goods imported from outside the European Union, the value of which does not exceed EUR 150 and which are not excise goods.

In addition, another point must be taken into account: in order to be considered a distance sale of imported goods, the goods must be physically shipped from outside the European Union (from a "third country or third territory") directly to the buyer.

Where goods from outside the European Union are first deposited in a customs warehouse in an EU member state, from where they are subsequently re-delivered to non-taxable customers, such transactions are not covered by the special IOSS procedure.

Data to be included in the IOSS declaration

The IOSS declaration must contain the following information:

- The registration number assigned to the person for the implementation of the special procedure

- The Member State to which the goods are landed

- The total dutiable value of the goods in euros per Member State

- Tax rate per Member State

- The total quantity of goods in euros per Member State

- The amount of VAT due in euro per Member State

- The total amount of VAT due in euros

If you are a Shopify merchant CBIT can help you

The new structure is called IOSS and Crossborderit (CBIT) has you covered. With simple onboarding and flat, straightforward shipping rates, it's easy to calculate taxes, collect them and let Crossborderit (CBIT) report, pay and manage compliance for you.

Discover the power of Shopify and Crossborderit for IOSS.

Damon Baca


Crossborderit (CBIT)