By amending the existing manual for the import and export of low-value shipments (the package on VAT in e-commerce, "Guidelines for Member States and Trade"), after November 1, 2022, it will no longer be allowed to change, subsequently enter, or delete the VAT IOSS number, once the goods have been released.
As of July 1, 2021, the Customs Administration has started the application of new rules for declaring shipments that are brought into the EU/RH territory via e-commerce.
Subsequent entry of the VAT IOSS number in the UCD is not allowed in Croatia
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Croatia
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
10.11.2022
Content accuracy validation time:
12:01h
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In accordance with the new rules, for shipments that have been purchased through e-commerce and that are imported into the EU/RH area, an H7 declaration can be submitted, provided that the actual value of the shipment does not exceed EUR 150 and that the imported goods are not subject to prohibitions or restrictions, such as alcohol, tobacco products, perfumes, or toilet waters.
At the same time, such shipments are subject to customs exemption in accordance with Art. 23. Council Regulation (EC) no. 1186/2009 of November 16, 2009, on the establishment of a system of exemption from customs duties in the Community, while VAT is charged:
- through the IOSS procedure, which stipulates that the buyer has paid VAT to the seller at the time of purchase; or
- At the time of customs clearance, i.e., receipt of the shipment by the postal or courier operator
If the IOSS procedure is applied in the UCD, the VAT IOSS number of the seller or e-interface must be indicated. In doing so, it is emphasized that the VAT IOSS number must be forwarded by the sender (seller or e-interface) and requested at the time of submission of the import customs declaration (either in the form of H7 or in the form of the regular import declaration, H1).
In accordance with the different practices of the customs services in the EU, as well as due to the previous abuses of the VAT IOSS number, the General Administration for Customs and Taxes supplemented the existing manual for the import and export of low-value shipments with "Guidelines for Member States and Trade" on VAT in e-commerce.
Only in the case that the wrong VAT IOSS number was initially sent to the UCD, such as a mistake in writing that number or the like, is it allowed to subsequently submit a UCD with the correct VAT IOSS number.
In the event that the recipient was charged VAT both by the seller and at the time of importation, the recipient must contact the seller for a VAT refund.
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