You can register your business with an IOSS fiscal intermediary which is based in any of the 27 EU member states, which includes Ireland.
However, EU businesses mostly register for the Import One-Stop-Shop scheme with intermediaries, because they help them to easily meet their EU obligations under the scheme. Both EU and non-EU businesses can sign up with an IOSS intermediary, with the latter required to if they do not have a presence within the EU. This means they can choose an IOSS representative who best meets their business needs, without needing to consider which EU country the IOSS intermediary is located.
IOSS Ireland intermediaries have proven popular with US businesses as they share the same language, however this has led to some intermediaries charging more for their service while not perhaps providing as good a service as other intermediaries.
Ship24's fiscal intermediary services are available in English and offer premium, fast-track IOSS registration to get you your IOSS number within as little as 3 working, backed up by unrivalled shipping sector experience and best-in-class support from our dedicated international team. Ship24 and our partners work closely with the Lithuanian authorities to ensure both Ship24 and the businesses we represent meet all EU obligations, ensuring the smoothest transition to the IOSS system and full EU compliance. This means after registration, you can rest assured you meet all IOSS obligations and both your business and customer enjoy the advantages of being IOSS registered for trade in the EU.
There are no advantages to registering with an IOSS intermediary in Ireland. The best IOSS intermediary to sign up for will be one that both understands and meets the needs of the business and has the expertise to ensure that full IOSS compliance is met by themselves and the companies they represent. This is why Ship24, which has expansive sector experience through its other shipping services, including Ship from China postage delivery, shipment tracking API and Webhook and so on, have made it such a popular choice for businesses when it comes to choosing a reliable IOSS representative.
The benefit of the IOSS scheme is that businesses and marketplaces who register will only have to register and pay VAT in one EU country, even if they sell in multiple countries. This is because all owed VAT is paid to the relevant tax authorities via a single payment to their intermediary each month. This is despite the fact that there are different VAT rates on sales made in different countries.
All sales made to EU customers must be recorded along with the owed VAT on the sale as per the member state in which it was made, the total of which is submitted to the IOSS intermediary who pays the VAT to the relevant tax authority in which it is registered. It is then redistributed among EU member states by the tax authorities in correspondence with the sales records provided.
Related:IOSS Marketplace IOSS number IOSS HMRC
Due to Brexit (where the UK voted to leave the European Union) - businesses in England, Scotland, Wales, and Northern Ireland* will have to sign up for an IOSS fiscal intermediary when exporting to the EU if they want to access the benefits of the scheme. There had been some confusion over whether a mutual VAT assistance deal signed during Brexit would allow UK companies to still access the One-Stop-Shop scheme directly. However, this has not been recognized by some countries, including Ireland.
Regardless, any UK business can sign up for a fiscal intermediary in any EU member state and it doesn't need to be in Ireland. In fact, businesses who are signing up for an IOSS intermediary are advised to choose their fiscal representative based on the services they provide and how competitive their pricing is. This is because it will not benefit them tax-wise to be registered in any particular country, because they will still need to pay the corresponding tax percentage for sales made in any EU member country. Ship24 offers one of the most straightforward pricing plans of all IOSS intermediaries and our big international customers are testament to the fact that we provide high-quality, professional IOSS services for a very competitive price.
Related:IOSS UK IOSS Ireland IOSS USPS
Companies based in Northern Ireland can opt to join either the IOSS or the intra-EU One Stop Shop (OSS) scheme. This is for companies that do not exceed sales of over 10,000 EUR per year (roughly 8,818 British pounds). This is subject to change and should be check with the EU authorities.
Please note, if your business is based in the England, Scotland or Wales then you don't qualify for the 10,000 EUR or less VAT threshold which applies in some countries before they have to pay value added tax.
(*Sellers in Northern Ireland, due to the Northern Ireland Protocol agreement, are the only country in the UK that has this option. )
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In order to enjoy the benefits which the Import One-Stop-Shop system offers, if you are not established in the EU, you must register for an IOSS intermediary representative who is based in the EU. The IOSS scheme is specifically designed for online distance seller who uses electronic interfaces (marketplaces or e-tailer sites) and sells to EU consumers. If your business makes sales to the EU, it is advisable to register with an experienced IOSS intermediary, such as Ship24, in order to take advantage of the many benefits Import One-Stop-Shop is set to provide. These include:
To take advantage of the above, you need to ensure you are with an IOSS representative that has the experience and capacity to handle not only a smooth transition to IOSS but that can ensure you meet ongoing IOSS compliance.
Ship24 delivers all of these services, including accurate tax data management and submissions, at one of the most competitive prices on the market. Ship24 also offers all its services in English. We also have a multinational team which includes Chinese, French, English, Lithuanian and more, bringing together a truly international team of shipping sector experts who can offer best-in-class support when it comes IOSS solutions. Choose a superior IOSS intermediary and let us help you make everything Import One-Stop-Shop related, easy.
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