European Union Value-Added Tax (VAT) Reform

Learn more about changes to the European Union’s value-added taxes and how you can remain compliant.

Changes to the EU VAT Rules

Find out what is changing on July 1st 2021 and how it may impact your business when exporting to customers in the EU. We don’t control or oversee governmental regulations, including the EU VAT reform rules and regulations. We’re providing information that may assist you with your shipments into the EU, and should not be relied on as legal or tax advice.

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How to Provide us With your EU VAT Registration Number

If you have registered for an EU Import One Stop Shop (IOSS) number, we can store it in our UPS shipping systems, eliminating the need for you to provide this number each time you make a shipment. To do so, please complete and return below Power of Attorney (POA) document.
Download the POA Form To Submit Your IOSS Number to UPS for Storage

If you do not provide UPS with the Power of Attorney document, please ensure that your IOSS number is entered in your UPS shipping system for each shipment that meets the criteria. Download the EU VAT Shipping Systems Guide to find out how.
Download the EU VAT Shipping Systems Guide

Don’t Have an EU-Based Entity to Register for IOSS?

In order to register for the Import One Stop Shop (IOSS) you must have an EU-based establishment. If you do not, you will need to appoint an intermediary to register and settle VAT for applicable EU imports via the IOSS platform on your behalf.

UPS has selected the tax consultant PwC* to offer IOSS intermediary and compliance services for our customers who don’t have an EU-based establishment.

If the UPS customer chooses to work with PwC, the IOSS intermediary and compliance services on offer include:

  • Managing the application for an IOSS number
  • Preparing and submitting IOSS VAT returns based on sales data provided by the UPS customer
  • Managing communications with the VAT authorities
  • Providing monthly information regarding VAT payments
  • Relevant updates that might affect UPS customer’s business by means of periodic newsletters.
UPS Customers Will Benefit from Preferential Rates for PwC’s Services:
Number of Packages per Year Annual Fee (in €)
Up to 199 800
200 to 999 2,500
1,000 and over 4,800

Note

You can find further information about the IOSS intermediary and compliance services on the PwC website.**

*PwC refers to PwC Business Advisory Services bv. The performance of the services by PwC will be subject to a client acceptance procedure and necessary independence approvals and clearance. The word ‘client’ throughout this text refers to UPS customers which choose to work with PwC and which pass PwC’s client acceptance procedure.

**UPS cannot take responsibility for pages maintained by external providers and takes no responsibility for information contained on external links from this website. UPS referrals are made for convenience only and UPS makes no representations or warranties related to any services provided by PwC or for the fitness or ability of PwC to provide such services. UPS does not assume responsibility and shall have no liability for the content or accuracy of any advice offered by PwC.