VAT in case of IOSS registration

E-commerce platforms have the option to charge VAT to their customer at the time of purchase. Here you can find out how to declare such imports in the import system.

E-commerce platforms have the option to charge VAT to their customer at the time of purchase. They are them responsible for forwarding this VAT directly to the Swedish Tax Authority. In these cases, you should enter the registration number of the e-commerce platform in the standard customs declaration. The registration number will be validated towards the European Commission’s database for IOSS registrations. If the registration number is missing or invalid, the declaration will not be accepted.

The registration number for the e-commerce platform is declared in data group 13 16 000 000 – ‘Additional fiscal information’ by entering role code FR5 followed by the registration number. This information can only be provided at the level of the declaration header.

If an IOSS registration number is declared, codes C07 and F48 must be declared in data element 11 10 000 000 – “Additional procedure”. The purchase value of the consignment may not exceed SEK 1,800 (equivalent to EUR 150). Codes C07 and F48 must be entered when an IOSS registration number has been entered.

It is not necessary do declare charges when a registered e-commerce platform has charged VAT at the point of purchase. In data element 14 03 039 000 – Tax type, enter code 1 MT. This applies even if the declarant is a private individual. In data element 14 03 040 014 – Amount, enter the amount corresponding to the e-commerce platform's VAT base, which should be the actual value of the goods excluding shipping and any insurance.

If TARIC indicates that a product is subject to a national excise duty, for example excise duty on chemicals, this should be declared. VAT on any excise duty should also be paid to Swedish Customs. Your VAT should be declared using the B00 code in the same goods item.

If you choose not to keep the product, it should be clearly stated in the terms of payment and sale if any VAT that has been paid via an IOSS registered e-commerce platform is refundable. If the vendor wants the goods to be returned, it is necessary to submit an export declaration to Swedish Customs. The vendor then refunds VAT.

Read the European Commission's guidance document for more guidance on importing and exporting low-value consignments and VAT on e-commerce parcels.

Import and export of low-value consignments, the e-commerce VAT package – European Commission