The Role of an Intermediary for European VAT
Value Added Tax (VAT)
In some cases, an intermediary should be appointed by non-European sellers to comply with EU VAT rules.
Suppliers from outside the European Union established in a country with which the EU has not concluded a mutual assistance agreement must appoint an intermediary in order to use the Import OSS scheme.
The intermediary is jointly and severally liable for the payment of VAT to the relevant tax authority. In practice, it is this intermediary who will submit the IOSS returns. It is not required that the intermediary takes care of the customs declarations of the supplier.
Marosa has an intermediary tax identification number and we will link it to your IOSS VAT number in order to represent your business in the IOSS scheme.
