About IOSS and Sample Procedures.

Dear Member,

In a letter received from the Ministry of Commerce, the European Union named the "VAT Package in E-Commerce" in order to prevent undervaluation and tax loss in cross-border e-commerce transactions, to ensure that VAT is paid at the place of consumption and to protect companies located in the EU. Within the scope of the Council Regulations published under the Council Regulations, the VAT exemption of 22 Euros has been abolished as of 01.07.2021, and a new VAT system called "Import One Stop Shop (IOSS)" has been established, which will be valid for low-value shipments whose value does not exceed 150 Euros in business-to-consumer (B2C) sales. is stated.

Informational brochures regarding IOSS and sample procedures prepared by our General Directorate regarding the operation of the system in question are attached.

We present it for your information.