1. IOSS VAT Intermediary
If your business is based outside the EU and you do not have an establishment in the EU, you will require to appoint an EU-resident VAT Intermediary, a type of VAT agent, to represent you when using IOSS. The Intermediary shares responsibility for submissions of monthly returns and VAT payments.
An Intermediary should be registered with the tax authorities of their country of establishment to obtain their unique identification number to use with customs clearance processes. The Intermediary also registers the name of all sellers/marketplaces they represent with their home tax office and will receive in return a IOSS VAT identification number for each seller.
If you do not have EU representation, then our customs broker has recommended a suitable partner based in the Netherlands, please contact email@example.com
for further details.