Additional Information iOSS

For non-EU businesses, Less Grey acts as a VAT intermediary for the application of the iOSS scheme. To give you the most transparent picture of how we work, we offer the terms and conditions of our services publicly. You can book a consultation, or register directly

VAT Intermediary agreement

Less Grey is responsible, as a VAT intermediary, for reporting the VAT due on your B2C distance sales to EU customers. As a VAT intermediary, we are also fully responsible for paying the VAT due on your sales. In our contract with you, we agree that we (Less Grey Rep BV) will process and report all your EU B2C distance sales to the Dutch tax authorities. You agree to pay the VAT due directly to the tax authorities and to provide a security to cover our liability.

The standard intermediary agreement is entered into for a fixed term (12 months with annual renewal) with a notice period of three months.

Certainty

We ask you to provide a bank guarantee or to pay a deposit into a secure account. This security is based on the (estimated) VAT owed by you. During the month, your B2C sales are tracked based on information you provide to us. If the development of your VAT due during the month shows that you owe more VAT than the amount of the security, Less Grey will ask you for an additional deposit.

Data processing

In processing your data and the data of your transactions, Less Grey uses specially developed software in collaboration with VAT4U. The agreement that you enter into with Less Grey also contains the necessary provisions for the provision of services by VAT4U.

Registration process

You can register online for our services. After you have provided and uploaded all requested information and documents, we will send you the legal agreement, together with our invoice for the registration. For registration under iOSS, we charge a fixed registration fee of EUR 625 (excluding VAT).

Know Your Customer procedure

A "Know your customer procedure" is part of the registration process. On the basis of the data you provide and after identification of the company representative, a customer survey is carried out. Upon acceptance, you will receive the necessary agreements for our services.

Upon receipt of your signed agreement(s), payment of the registration fee and the provision of security, Less Grey will register you as a non-EU based seller for the iOSS scheme with the Tax Office.

Auditor's report, reconciliation and corrections

At the end of a calendar year, Less Grey requires a statement from you, drawn up by your accountant and/or signed for approval, stating that the total amount of sales reported to Less Grey corresponds with the total sales to customers within the EU. The statement is audited by Less Grey and VAT corrections are made where necessary.

The VAT Declarations

In order for Less Grey to prepare and submit monthly VAT Declarations under iOSS, you must upload your B2C sales into our iOSS platform. Based on this information, Less Grey creates the monthly report. Via the iOSS platform, you approve this report, after which it is submitted to the tax authorities by Less Grey. Less Grey charges a fee for the preparation and submission of monthly VAT Declarations, based on the number of shipments/shipments per month. Please contact us for more information on our fees.