Tax and Duty Manual Import One Stop Shop (IOSS)

Updated on April 19, 2022

Import One Stop Shop (IOSS)

This document should be read in conjunction with sections 2, 91A, 91I, 91J and 91K
of the VAT Consolidation Act 2010 and Implementing Regulation (EU) No. 282/2011
as amended by Council Implementing Regulation (EU) 2019/2026.
Document last updated July 2021
___________________________________________________________________

To the best of our knowledge, this material does not constitute legal or professional advice. It’s not safe to assume that the advice provided is exhaustive or that

is always correct in every situation.

1

Tax and Duty Manual Import One Stop Shop (IOSS)

Table of Contents
Introduction ……………………………………………………………………………………………………3
1 Import One Stop Shop (IOSS) ………………………………………………………………….3
1.1 IOSS Benefits for suppliers and consumers……………………………………………3
1.2 What is a distance sale of goods imported from third territories or third
countries?…………………………………………………………………………………………4
1.3 What does Intrinsic Value mean?…………………………………………………………4
2 Who may use the IOSS? …………………………………………………………………………5
3 What supplies can be declared using the IOSS?…………………………………………6
4 Registering for the IOSS………………………………………………………………………….6
5 What is an Intermediary in the IOSS? ………………………………………………………6
5.1 Registering as an Intermediary…………………………………………………………….8
6 Registering for the IOSS in Ireland …………………………………………………………..9
6.1 Taxable person established in Ireland …………………………………………………..9
6.2 Taxable person established in a country with which the Community has a
mutual assistance agreement, as listed in Commission Implementing
Decision (EU) 2021/942………………………………………………………………………9
6.3 Intermediary representing a taxable person………………………………………..10
7 When will the registration take effect?…………………………………………………..10
8 Using the IOSS …………………………………………………………………………………….10
9 Obligations of taxable persons under the IOSS………………………………………..11
10 Corrections to an IOSS VAT Return ………………………………………………………..12
11 Records………………………………………………………………………………………………12
12 VAT Deductibility…………………………………………………………………………………12
13 Alternatives to the IOSS ……………………………………………………………………….12
14 Exchange Rate …………………………………………………………………………………….13
15 De-Registration from the IOSS ………………………………………………………………13
16 Removal from the IOSS ………………………………………………………………………..13
17 Existing MOSS Registrations………………………………………………………………….15
18 Registration for multiple schemes …………………………………………………………15
Appendix I – Key Concepts………………………………………………………………………………16
Appendix II – Record Keeping ………………………………………………

Tax and Duty Manual Import One Stop Shop (IOSS)

Introduction 3

This document outlines changes to the Import One Stop Shop (IOSS) that will go into effect on July 1, 2021.
Low-value imports valued at less than €22 were exempt from VAT until July 1, 2021. In July 2021, VAT was abolished on imports valued at less than €22 and VAT was applied to all imports, regardless of their value.
Imports with an intrinsic value of less than €150 will continue to be exempt from paying tax. Except for goods subject to excise duty, VAT is levied on all imports. Customs charges are only charged on products with an inherent value of more than €150.
New rules were implemented on July 1, 2021, which changed the way that VAT was computed for some imported goods. Import VAT declaration and payment for low-value shipments having an intrinsic worth under €150 was made easier with the eCommerce Package. The Import One Stop Shop (IOSS) was born out of these changes. The IOSS allows importers to declare and pay EU VAT owed through a monthly IOSS return rather than paying it to Customs when the commodities are imported.
In the event that a service provider chooses not to use the IOSS, the VAT on imports in effect prior to July 1, 2021 will remain in effect. Customs must be notified and VAT paid before goods can enter the EU’s free market.

1 Import One Stop Shop (IOSS)

Suppliers supplying goods from beyond the EU’s borders will be able to join the IOSS as of July 1, 2021. Items that are not subject to excise duty and that have an inherent value of no more than €150 cannot be sent via IOSS unless they are sent by or on behalf of a supplier from outside the EU at the time of supply.

1.1 IOSS Benefits for suppliers and consumers

The IOSS is optional for suppliers. Providers and customers alike benefit greatly from the IOSS.
Import VAT, under the scope of the IOSS, shall be remitted in a single monthly recurrence for all supplies made across the EU, and will be registered in one Member State.

Tax and Duty Manual Import One Stop Shop (IOSS)

Charge the appropriate rate of VAT at the point of sale to a customer, so that products can pass through customs without the need to pay VAT at the point of import.
consumers will pay import VAT when they buy items and avoid additional tax or customs charges when they receive them if IOSS is employed.

1.2 What is a distance sale of goods imported from third territories or
third countries?

As long as the provider (the taxable individual who is selling the things) is responsible for delivering them or transporting them, non-taxable persons or EU persons classified as such can purchase imported goods via distance sales. Unless the items are sent from outside the European Union, this term is not applicable.
Deliveries and transportation of products are the responsibility of suppliers if the supplier is engaged in any manner.
In cases where a third party transports the goods, but the supplier is still liable for their delivery, this includes: the supplier subcontracts the transportation of goods to a third party who delivers the goods to the customer; the third party transports the goods, but the supplier is still liable for their delivery; and the supplier bills and collects the transportation fee from customers.. As a last note, the concept excludes new modes of transportation and products supplied after installation or assembly.

1.3 What does Intrinsic Value mean?

commercial items: price of the goods themselves, minus transportation and insurance expenses, unless they are included in price and not separately mentioned on the invoice and any other taxes or levies as decided by customs officials from any applicable document” A (s).
1 Regulation (EU) No 952/2013, as amended and corrected by COMMISSION DELEGATED REGULATION (EU) 2020/877, and Delegated Regulation (EU) 2016/341, as amended and corrected by COMMISSION DELEGATED REGULATION (EU) 2015/2446.

Tax and Duty Manual Import One Stop Shop (IOSS)

Amount paid for commodities if shipped into the customs territory of a member state. (b) The intrinsic value of the goods should be subtracted from any other charges that aren’t listed on the invoice and aren’t part of their purchase price.

2 Who may use the IOSS?

Both EU-based and non-EU taxed individuals can benefit from the IOSS.
You can utilise the IOSS if you’re reporting sales of items imported in consignments with an intrinsic value of less than €150 to EU customers, even if the consignment is located outside of Europe.
All EU-based tax payers are eligible to use the International Organization for Standardization (IOSS). Taxpayers who have an EU-established intermediary can apply to the International Organization for Standardization (IOSS).
The IOSS can be accessed directly by taxpayers in countries where the EU has signed a VAT mutual assistance agreement under the scope of Council Directive 2010/24/EU and Regulation (EU) No 904/2010.
The European Commission is responsible for determining whether a country has a VAT mutual aid agreement, just like in Directive 2010/24/EU and Regulation (EU) No. 904/2010. To be eligible for Norway2 IOSS registration, one must be located outside the EU by July 2021. The UK-EU Trade and Cooperation Agreement’s VAT administrative cooperation provisions are not equal in extent, according to the IOSS. To use the IOSS, a British supplier must use an EU-based intermediary.
With the IOSS, low-value importers can use electronic interfaces considered suppliers to market their products. As long as you’re using the IOSS, you don’t have to worry about treating a considered provider any differently than any other vendor.
In accordance with Council Directive 2006/112/EC and Commission Implementing Decision (EU) 2021/942, the EU has established a list of third countries with which it has reached an agreement on mutual assistance with a scope comparable to Council Directive 2010/24/EU and Council Regulation (EU) No. 904/2010.

Tax and Duty Manual Import One Stop Shop (IOSS)

Intermediaries can also be appointed by European Union taxpayers, but it is not mandatory.

3 What supplies can be declared using the IOSS?

The IOSS can be used to declare and pay VAT on goods imported into the EU if: 1. the products in question are located outside of the EU at the time of sale; 2. the goods are shipped in consignments with an intrinsic value of less than €150; and 3. the goods in question are not subject to excise duties…
If all three of the following conditions are met, the IOSS can be used to supply items:

4 Registering for the IOSS

Suppliers that are founded in the EU will register in the Member State where they are based. Electronic interfaces that have been approved by the European Union as providers fall under this category.
Non-EU suppliers who have signed an agreement on mutual assistance analogous to Council Directive 2010/24/EU and Regulation (EU) No 904/2010 can register for the IOSS directly in any Member State of the EU, regardless of where they are located in the world. Those items must be delivered to the EU by way of that third-party country. Norway is the only country where this is now applicable.
All non-EU and non-EU-established third-country suppliers must use an EU-established intermediary since they do not have a fixed EU establishment or a VAT mutual aid arrangement. In these situations, the EU member state where the intermediary is located shall be the state of identification. Electronic interfaces established outside of the EU are included as suppliers.

5 What is an Intermediary in the IOSS?

For the purposes of the IOSS, an intermediary is a person who has a commercial establishment or fixed establishment in the EU and represents a taxable person.
It is illegal for a non-EU citizen to serve as an intermediary.
The intermediary’s job is to carry out the supplier’s IOSS duties. Any products imported into the country having an inherent value less than or equal to €150 must be declared and paid for by the middleman.
Nevertheless, the intermediary is liable for remitting the VAT owed on behalf of the provider it represents.

Tax and Duty Manual Import One Stop Shop (IOSS)

Risk management guidelines, such as customer due diligence, should be followed by intermediaries in Ireland, and if they are worried about a taxpaying individual, they should tell the Revenue Commissioners of their concerns
VAT Consolidation Act Section 91J(10) empowers the Revenue Commissioners to make an intermediary and the supplier they represent jointly liable if they feel it is necessary to safeguard the revenue. There will be a letter from the IRS informing both parties that they are jointly and severally liable in certain instances. This will come in handy in the future because of the timeliness of the information.
Joint and several liability is not a prerequisite for registration as an intermediary. Only when there is a risk of noncompliance should this provision be used.
A person must first register as an intermediary with the IOSS before they can act as one. It must be located in one of the EU’s member states to be eligible for registration (EU).
Intermediary registration will take place in the Member State where the intermediary has a fixed establishment, even if they have not yet established their business in the EU. As a condition of conducting business, the intermediary must adhere to this decision for the next three years.
Anyone desiring to become an intermediary with the IOSS in Ireland must provide the following information:
Email, website, and VAT number will all be provided on this page for your convenience.
Upon completion of the registration process, the person will obtain an individual identification number as verification of their status as an IOSS intermediate. This account is unable to receive a VAT or IOSS identification code. For each taxable person they represent, the intermediary will receive an IOSS identification number that can only be used for sales made by that taxable person.
It is not possible for a single taxpaying individual to appoint more than one intermediary at a time.
An intermediary, on the other hand, can act on behalf of multiple taxpayers at the same time.

Tax and Duty Manual Import One Stop Shop (IOSS)

5.1 Registering as an Intermediary

The first step in becoming an Irish intermediary is to obtain a Tax Advisory Identification Number (TAIN) (TAIN). To apply for a TAIN, please send a completed application form to the following address:
Post: Office of the Revenue Commissioners, National TAIN Unit, P.O. Box 1, Wexford, Ireland.
NationalTAIN [email protected]
To notify Revenue of a relationship between an intermediary and an IOSS client, intermediaries must fill out and submit an agent link notification form. After selecting ‘VAT Member State of Identification (VMSI)’ on this form, the intermediary should provide a reference to “IOSS First Client” in the field labelled “Other”. Revenue’s website has more information on how to apply for a TAIN as well as the necessary forms.
Through the VAT OSS area of Revenue Online Services, a TAIN holder can apply to register as an intermediary for the IOSS (ROS).
For the purposes of the IOSS, an intermediary will be given what is called a “IN” number, which is a unique identification number. Clients can be registered for the IOSS using this number and the TAIN.
A completed IOSS Intermediary Link Notification form must be submitted by the intermediary in order to register a client. An Intermediary Link Notification can be requested by filling out the ‘MyEnquiries’ form and specifying that the inquiry is about ‘VIES, Intrastat, and Mutual Assistance (VIMA).’ [email protected] can be used as an alternative email address for this.
The Intermediary Link Notification form must be completed and submitted by an intermediary for each client they desire to represent under the IOSS. Intermediary Link Notification forms can be sent to Revenue in bulk if an intermediary wishes to register multiple clients at once.

Tax and Duty Manual Import One Stop Shop (IOSS)

6 Registering for the IOSS in Ireland

In order to be registered with the Revenue Commissioners for the IOSS, a taxable person must be established inside the State and register with the Revenue Commissioners through the VAT OSS area of ROS.
The information required by the Revenue Commissioners to register for the IOSS varies according on the type of taxable person who is applying.

6.1 Taxable person established in Ireland

E-mail address, website, and VAT number must be submitted to the Revenue Commissioners if an Irish taxable person is applying to join the International Organization for Standardization.
Taxpayers will receive an IOSS VAT identification number from the Revenue Commissioners once they have enlisted in the IOSS. This number can only be used to declare products supplied by the IOSS. It may not be put to any other use.
After the registration process is complete, the Revenue Commissioners must be notified of any changes to this information.

6.2 Taxable person established in a country with which the Community
has a mutual assistance agreement, as listed in Commission
Implementing Decision (EU) 2021/942

One must provide the following information in order to register with Ireland’s International Organization for Standardization (IOSS), which has a mutual aid agreement with the European Union:
Email, website, and VAT number will all be provided on this page for your convenience.
Taxpayers will receive an IOSS VAT identification number from the Revenue Commissioners once they have enlisted in the IOSS. This number can only be used to declare products supplied by the IOSS. It may not be put to any other use.
After the registration process is complete, the Revenue Commissioners must be notified of any changes to this information.

Tax and Duty Manual Import One Stop Shop (IOSS)

6.3 Intermediary representing a taxable person

As part of the IOSS registration process, an intermediary is required to give this information:
E-mail address, website, and VAT number.
Individual sales made by the taxable person represented by the intermediary will be referred to by a unique identification number issued by the IOSS when an intermediary registers the taxable person for the IOSS on behalf of that taxable person. Only the IOSS can make use of this number to declare products supplied.
It is not permitted to be used for anything else.
If the information changes after registration, the Revenue Commissioners must be notified.

7 When will the registration take effect?

From the date the taxpayer, or his or her intermediary, receives an IOSS identity number, the registering for the Various ions will take effect.

8 Using the IOSS

Suppliers who use the International Organization for Standardization (IOSS) will be able to charge VAT at the correct rate to customers. When the provider receives payment from the customer, it is when the supply begins. The consumer will consequently be responsible for paying the supplier the full VAT-inclusive price at the time of the transaction.
It is the Member State of consumption for that product that determines what VAT rate will be applied, and this is usually where the products are delivered.
Each Member State has different VAT rates, thus suppliers must be aware of each of them. Taxes in Europe Database (TEDB) is being updated by member states to reflect the different VAT rates in each country. There is a link to the TEDB on the European Commission’s website.
The provider or their intermediary then declares and pays the VAT owed on the supply in the Member State where the taxpayer has registered for the IOSS via the monthly IOSS return. Within a month of the end of that month, you must submit your VAT return.

Tax and Duty Manual Import One Stop Shop (IOSS)

Customs will verify the IOSS VAT identification number contained in the Customs declaration against the centralised database of IOSS registrations at the time of import. If the number is determined to be legitimate, the items will be free from VAT at import and the VAT owed on the supply will be disclosed and paid by the provider in their monthly IOSS return. As little as possible should be communicated about the IOSS VAT identification number in order to maintain its confidentiality. When a transport business needs to transmit the number to customs authorities, it should be done so securely.
Customs clearance and avoidance of double taxation at the point of importation require that products being transported, such as postal operators or express carriers, be furnished with the IOSS VAT identification of the provider. They will not be obligated to check the validity of the number. In its place, Customs will look up the number.

9 Obligations of taxable persons under the IOSS

A person must utilise the IOSS to declare and pay VAT on all supplies that fall under the IOSS’s jurisdiction. As long as they’re using the IOSS, a supplier must show their EU customers how much tax they owe, collect that tax from them, then provide a monthly IOSS report to their country of identification.
Taxpayers and their intermediaries will have obligations to meet in order to take advantage of the IOSS after they’ve registered for it. Within 30 days after completing the tax period covered, the taxable person or his or her intermediary must file an IOSS VAT return online. Even if no purchases were made during the month, an IOSS VAT return must be filed. For each taxable individual that they represent, an intermediary must file an IOSS VAT return and remit the VAT due.
When filing an IOSS VAT return, be sure to include the following information: a breakdown of the entire number of goods sold, their respective VAT rates, and the total amount of VAT owed, broken down by the Member State of consumption.
It is mandatory to pay VAT to your country of origin within one month of submitting your monthly IOSS return.
After 10 days, the Revenue Commissioners will send an electronic notice to the person whose VAT return was not submitted on time. A 10-day electronic reminder will be sent by the Revenue Commissioners to anyone who has not made a payment in that time frame.

Tax and Duty Manual Import One Stop Shop (IOSS)

10 Corrections to an IOSS VAT Return

A later return must be filed if an IOSS VAT return needs to be corrected after it has been submitted. It must be filed within three years of the initial return filing date.
In the IOSS, a return cannot be amended after it has been submitted. The only way to make a correction is to return and fill out the correction panel.
It is imperative that the subsequent return identify: the relevant Member State of consumption ; the amount of VAT corrected and ; the tax period to which the modification is applicable.

11 Records

Using the IOSS necessitates the retention of records by either the taxable person or the intermediary on his or her behalf. Records of all IOSS transactions must be kept, and they must be precise enough to allow a Member State of Consumption to verify that the VAT return is accurate. ” Appendix II contains information on the records that must be kept.
A request from the Revenue Commissioners or the consumption state must be able to access these records electronically. Retaining records for a period of ten years after a transaction has been completed is required by law,

12 VAT Deductibility

The IOSS VAT return cannot be used to deduct VAT incurred by a taxable person.
Any VAT paid in another EU Member State can instead be returned under the 13th or the 2008/9/EC directives (8th Directive).
It is possible to deduct VAT on supplies made under the International Organization for Standardization (IOSS) through the standard VAT return if a taxable person is required to be VAT registered for activities outside the scope of this agreement.

13 Alternatives to the IOSS

Suppliers benefit from the IOSS, although it is not a mandated system for importing products. VAT on imports will continue to apply if a provider chooses not to register for the IOSS prior to 1 July 2021. Low-priced goods (less than €22) will no longer be exempt from VAT under the new rules. Before goods may be allowed into the EU’s free market, they must be declared to customs and the appropriate VAT paid.

Tax and Duty Manual Import One Stop Shop (IOSS)

The Special Arrangements for Declaration and Payment of VAT on Import were also included in the eCommerce package. The Tax and Duty Manual (TDM) Special Arrangements contains more information.

14 Exchange Rate

The ECB’s stated exchange rate on the last day of the month in which the VAT return relates should be used when supplies have been made in a currency other than the euro. If that day falls on a weekend or holiday, the next business day’s rate will be applied.

15 De-Registration from the IOSS

It is possible for a taxpayer, or an agent acting on their behalf, to unregister from the IOSS system by sending an electronic notification to the Revenue Commissioners. It is the responsibility of the taxable person or their intermediary, to notify Revenue Commissioners of their intention to discontinue using the IOSS at least 15 days in advance.
To be removed from the identity register, an intermediary must notify the Revenue Commissioners of their intention to stop operating as one. Beginning on the first day of the following month, this change will take effect. Every taxable person represented by a de-registered intermediary is also deleted from the IOSS. They’ll be removed from the IOSS on the first of the month after the date they received electronic notification of their removal.
There are two ways to register for the IOSS: directly or through an intermediary, both of which are subject to the standard restrictions that govern enrollment in the IOSS.

16 Removal from the IOSS

a taxable person and/or an intermediary will be ejected if one or both of the following conditions are met:
They will be removed from the IOSS if: they notify the Revenue Commissioners that they are no longer selling items imported from third countries via distance sales
it might be considered that the taxable person’s activity has come to an end, or that the taxable person’s compliance with the regulations of the IOSS has become an ongoing problem.
if they have not been acting on behalf of a taxable person for the IOSS for two consecutive calendar quarters

Tax and Duty Manual Import One Stop Shop (IOSS)

where they no longer meet the requirements to function as an intermediate, or if they continue to flout the norms of the International Organization for Standardization (IOSS).
To remove an individual from the identifying register, it must be determined that they have designated an intermediary to act on their behalf for IOSS purposes.
if the intermediary informs the Member State of identification that the taxable person has stopped selling items imported from third countries via distance sales.
(ii) If the taxable person can be presumed to have stopped selling products from other countries over distance
because they no longer meet the requirements for the IOSS.
The intermediary must notify the Member State of identification that they no longer represent the taxpayer if the taxpayer fails to follow the IOSS regulations repeatedly.
All special schemes (Union, non-Union, and Import One Stop Shop) in any Member State will be suspended for two years following a taxable person’s removal from the IOSS for chronic noncompliance with rules. A person’s exclusion will take effect the day after he or she receives an electronic notification of the decision to exclude him or her.
For two years after the month in which they were removed from the register, intermediaries who have been expelled from the IOSS due to a pattern of noncompliance with the organization’s standards are prohibited from acting as such again. Efforts to remove the intermediary will take effect on a date following the day on which the decision to do so is emailed to the intermediary and its clients.
In the following conditions, a taxable person or intermediary will be regarded to have repeatedly broken the rules of the IOSS:
The Revenue Commissioners have sent three reminders to the taxable person or intermediary to file an IOSS VAT return, but the return has not been filed within 10 days of the last warning.
Unless the overdue amount for each return is less than €100, the Revenue Commissioners have given three reminders to the taxable person or intermediary to submit payment for three return periods.
Revenue Commissioners have reminded the taxpayer or middleman that they must furnish electronic documents to them within one month of the reminder.

Tax and Duty Manual Import One Stop Shop (IOSS)

17 Existing MOSS Registrations

If a taxable person was registered for the Mini One-Stop Shop (MOSS) for supplies of telecommunications, broadcasting, and electronically supplied (TBE) services prior to July 1, 2021, such registration will continue under the OSS, as well. A user’s MOSS registration will be transferred over to the new OSS by default. On Revenue’s website, you can learn more about the new Union OSS and the non-Union OSS.
In order to use the IOSS for supplies covered by the scheme, a taxable person must meet the requirements for registration under the OSS if they are currently enrolled in the Union or non-Union schemes.
In order to participate in the IOSS, they will have to register themselves.
18 Signing up for a number of different programmes
An EU-based supplier can be registered for both the OSS and the IOSS, as long as they are located in the EU.
It is possible to register a non-EU supplier for both Union and non-Union OSS schemes under the OSS, and for the International Organization for Standardization (IOSS).
The use of the OSS and IOSS is not required. The VAT due on all qualified supplies within the scope of the OSS or IOSS must, however, be refunded through the corresponding scheme once registered for the OSS or IOSS. Revenue’s website has further information on the new Union OSS scheme as well as the non-Union OSS scheme.

Tax and Duty Manual Import One Stop Shop (IOSS)

Appendix I – Key Concepts
Consignment

Goods that are packaged together and shipped from one supplier to another and covered by the same transportation contract are called consignments.

Distance sales of goods imported from third countries or third territories

A customer in a Member State may purchase goods that have been sent or carried from a third nation or third territory by or on behalf of the supplier, as well as where the supplier participates in the transportation or dispatch of those items.

Intermediary

For products imported from third territories or third countries, an individual in the European Union who is designated by a supplier or a considered supplier to be accountable for the payment of VAT and fulfil the responsibilities of the IOSS. The intermediary must be IOSS-registered as such before they may act as an intermediary.

Intrinsic value

To determine the price of a commercial good for export into the Union’s customs territory, the customs authorities examine all relevant documents, including but not limited to the invoice, which may include or exclude the cost of transportation and insurance (s).
the amount that would have been paid for the commodities themselves if they had been sold to the Union’s customs territory if they had been sold for export

Member state of consumption

When the items are delivered or transported to the customer’s location, this is the final Member State.

Member state of identificatio

The country in which the IOSS-registered taxable person or their intermediary is located.

Taxable person not established within the Community

There are two types of taxable persons who are not established in the Community: those who have not established their business there, as well as those who do not have an established place of business in the Community.

Tax and Duty Manual Import One Stop Shop (IOSS)

Third territories and third countries

A “third country” is any state or territory to which the Treaty on the Functioning of the European Union does not apply (see Article 5 of the VAT Directive), as defined in Article 6 of Council Directive 2006/112/EC (“the VAT Directive”). In May 2021, the following territories will have been added to the Article 6 list: Mount Athos; the Canary Islands; the French territories of Guadeloupe, French Guiana, Martinique, Réunion, Saint-Barthélemy, Saint-Martin; the land Islands; Campione d’Italia; the Italian waters of Lake Lugano; the Island of Heligoland; the territory of Büsingen; Ceuta; Melilla; and Livigno.

Tax and Duty Manual Import One Stop Shop (IOSS)

Appendix II – Record Keeping

According to Article 369x of the VAT Directive, the records kept by the taxable person or the intermediary acting on his or her behalf must include the following information:
the country in which the goods were delivered; the type and quantity of goods delivered; when the goods were provided; the currency used; the taxable amount; any subsequent increases or decreases in the taxable amount; the VAT rate in effect; the amount of VAT due; the date and amount of payments received; and, if an invoice is issued, information regarding the amount of VAT due.
If the taxable person is actively involved in the delivery, the order number (l) or unique transaction number (m)will be used.