IOSS VAT Issue UK

[garyrobertstephens]

I am in the UK and bought something from South Korea and was charged VAT by eBay at point of sale. When the item arrived I was charged VAT again. I raised this with eBay and am getting a refund, they tell me the seller did not supply the IOSS information to the carrier (Korea Post) which I do not blame the seller for.

I found an article here with where that information can be found and queried with the seller in Korea but they said:

"There appears to be an error in the identification number in the shipping information. When shipping to Korea, you need to enter 14 digits, but I think it was delivered without an identification number because eBay information is 11 digits. EORI specifications: 2 English letters (GB) + 9 digits + 3 digits = 14 characters in total.
It appears that eBay shipping information has not been entered as it is 11 digits long."

I have no idea what an EORI number is vs IOSS. Does anyone know what number should have been provided, its length and where a seller can find it please? I want to make sure the next time I buy something I can point the seller in the right direction before it's sent and gives me a headache.

[pjcdn2005]

 I haven't had an international shipment in ages so don't have the IOSS number to look up. Even if I did, I'm in Canada and most of the posters on this .com board are from the US so I'm not certain the IOSS number that we see is the same one that you see. You might want to ask on one of the UK discussion boards. 

https://community.ebay.co.uk/

[lacemaker3]

@garyrobertstephens 

This is what eBay says a buyer should do if they are asked to pay VAT again on an order where VAT was already collected by eBay;  maybe this will be helpful. The buyer's invoice should be available through their purchase history page, or on the order details for the purchase.

https://export.ebay.com/en/fees-and-payments/taxes-and-accounting/vat-eu-2021/

... For transactions where eBay has collected VAT, eBay will issue an invoice to the buyers confirming the VAT amount charged and showing eBay’s IOSS number. If the buyer is asked to pay VAT again on import of the goods into the EU, please inform the buyer to check the invoice and share it with customs. You can also share the order details with the buyer where eBay’s IOSS number and the VAT amount collected by eBay will be visible.

[martin2001]

To point the seller in the right direction, you can ask them to, for example, print, or review the packing slip, which shows ebay's VAT registration for a particular country, the IOSS number. I am attaching a partial screenshot of a packing slip for one of my UK orders.

When I filled out the customs forms, I drop GB and only use digits. I have mailed dozens of packgages to UK, never had any issues.

It would seem, that your seller neglected to include the IOSS number, which, to the customs mean, that VAT tax was not paid.

I am not sure if ebay korea has a different IOSS structure for UK than US. IOSS of the US companies for UK, consists of 10 digits., ebay's IOSS is: GB 365 6085 76, Etsy (similar platform to ebay): 370 6004 28 (GB is really not necessary), for Bonanza (another platform) 309 0011 56.

[carlmarxx]

I can remember  several years ago after ebay started  GSP    and   risk   buyer's  government  Colleting  Vat  after ebay already had  collected  it   .   OP yours is first case  I have  read about .But  would not  be surprised  if number case's are high  and just haven 't gotten on boards.    When the Australia  started having third party collecting their VAT   , I wonder if there was double dipping collecting from their Tax  office .  I know over years  I haven't  Had  Australia  customers   buying from   me  .   

[woodrowmo-30]

The EORI (Economic Operators Registration and Identification) number and IOSS (Import One-Stop Shop) are related to different tax schemes and requirements for cross-border transactions within the European Union (EU).

The EORI number is a unique identification number assigned to economic operators (importers, exporters, and other businesses) by customs authorities in the EU. It is used for customs purposes, including the declaration and clearance of goods. The EORI number typically consists of two letters (representing the country code), followed by nine digits, and may include additional characters for certain countries. The purpose of the EORI number is to facilitate customs procedures and ensure proper identification of traders involved in international trade.

The Import One-Stop Shop is a mechanism that simplifies and streamlines the collection, reporting, and payment of Value Added Tax (VAT) for e-commerce transactions involving goods imported into the EU with a value not exceeding €150. Under the IOSS, the seller (or an intermediary) collects and remits the VAT at the point of sale, avoiding the need for customs authorities to collect VAT upon importation. The IOSS registration requires the seller to provide specific information, including their VAT number and other relevant details.