This guide walks you through filing your Import One-Stop Shop (IOSS) VAT return using the Lappa platform.
Step 1: Verify your IOSS registration number
Before starting, confirm that your IOSS registration number has been added to your Lappa account. This is a required prerequisite before any return can be filed.
Step 2: Check your transactions
Navigate to the “Transactions” section and verify that all transactions for the relevant reporting period are already uploaded. If not, upload them now.
IOSS returns are filed on a monthly basis, so select a single month as your reporting period when uploading.
Step 3: File your IOSS return
Once your IOSS number and transactions are in place, you can proceed to file the return. Lappa automatically calculates the IOSS return figures broken down by country, covering all EU member states where sales occurred during the reporting period — no manual allocation needed.
Step 4: Review and choose how to proceed
Once the return is prepared, review all figures. The report will contain:
- reporting period;
- company name and IOSS number;
- revenue and VAT due broken down by country;
- total VAT due across all countries.
At this point you have two options:
- Save the report for your records — note that even if saved, the return must still be submitted directly through the Lappa platform to reach the tax authorities;
- Submit directly through Lappa, which will forward the return to the relevant tax authority on your behalf.
Key IOSS filing information
Deadline: The last day of the month following the reporting period. For example, the July IOSS return must be submitted by 31 August.
VAT payment deadline: Matches the submission deadline. Once your return is submitted through Lappa, a payment memo will be sent to your account containing the bank details of the designated payment account.
Payment currency: VAT payments are always made in EUR, regardless of your country of registration or submission.