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IOSS INTERMEDIARY
IOSS Intermediary
Non-EU businesses wishing to use the IOSS scheme must appoint an EU-established intermediary. GlobalTrade Business acts as your IOSS intermediary ,taking on legal responsibility and handling all compliance obligations.
Non-EU sellers
Who needs this
Mandatory for IOSS access
Joint
GTB Liability
We assume legal responsibility
27 EU
Countries
One registration covers all
Monthly ·
Filing Frequency
IOSS monthly, OSS quarterly
OVERVIEW
What is an IOSS intermediary?
An IOSS intermediary is an EU-established third party that a non-EU business must appoint in order to access the Import One Stop Shop (IOSS) scheme. The intermediary registers for IOSS on behalf of the non-EU seller, assumes joint and several VAT liability, and handles all ongoing compliance ,including filing monthly IOSS returns and remitting VAT to the relevant tax authority.
Without an appointed intermediary, a non-EU business cannot register for IOSS and must collect VAT at the point of importation instead — causing customs delays and unexpected charges for buyers.
GTB as your IOSS intermediary
GlobalTrade Business is EU-established and acts as IOSS intermediary for non-EU clients across Asia, the Americas, and beyond. We register you for IOSS, file your monthly returns, and manage all correspondence with EU tax authorities.
Quick Facts
Who needs it
GTB liability
Filing deadline
Rentention
IOSS number
Non-EU IOSS sellers
Joint & serveral
last day of month
10 years
Issued on approval
OUR ROLE
What GlobalTrade Business does for you
As your appointed IOSS intermediary, we take on the full scope of legal and compliance responsibilities ,so you can focus entirely on selling.
IOSS Registration
We register you for the IOSS scheme in an EU member state, obtain your IOSS VAT identification number, and set up your compliance account.
1
VAT Calculation & Collection
2
We ensure the correct VAT rate is applied at point of sale for each EU destination country, so buyers pay the right amount upfront.
3
Monthly VAT Returns
We compile your transaction data each month, prepare the IOSS return, and submit it to the tax authority before the monthly deadline.
4
VAT Remittance
We manage the payment of VAT to the relevant EU tax authority on your behalf, each month.
Record-Keeping
We maintain all required records, invoices, proof of delivery, transaction data — for the mandatory 10-year retention period.
5
Compliance Support
6
We monitor changes to IOSS rules, advise on threshold changes, and handle any queries from tax authorities.
REQUIREMENTS
What documents do you need to provide?
To register you for IOSS and appoint GlobalTrade Business as your intermediary, we will need the following documentation from your business:
01
Business registration documents: certificate of incorporation or business licence
02
CTax identification number: valid tax ID for your business
03
Proof of establishment: utility bill, lease agreement or bank statement confirming your business address
04
Power of attorney: authorising GlobalTrade Business to act as intermediary on your behalf
05
Details of goods sold: types of products, destination countries, average order value, monthly volume
PROCESS
How to get your IOSS number
The specific documents required for VAT registration vary slightly between countries. The following are typically requested:
1
Appoint GlobalTrade Business as intermediary
Sign a cooperation agreement. We become your legally responsible IOSS intermediary in the EU.
2
Gather required documents
We guide you through the documentation required for registration, including power of attorney and business details.
3
IOSS registration submitted
We submit your IOSS registration to the tax authority in our EU member state of establishment.
4
Receive your IOSS number
Once approved, you receive your IOSS VAT identification number. Display it on customs declarations for all sub-€150 shipments to the EU.
5
Monthly filing begins
Each month you send us your sales data. We file the return and remit VAT before the deadline.
How GlobalTrade Business Can Help
Your complete French VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.