Postal Items under the IOSS Scheme

Further to previous announcements, we would like to inform you that for online purchases from e-commerce platforms, based in countries outside the European Union (EU), all of the following prerequisities must be met: 

1. The e-commerce platform must be registered at the tax authorities of an EU Member State. 
2. For each postal item, an electronic customs declaration (ITMATT), must be created and forwarded by the origin postal organisation. 
3. The e-commerce platform unique IOSS number must be included in the ITMATT, in the specified data field.

Based on the above, Cyprus Post submits electronically the ITMATT received by the origin postal organisation, to the Department of Customs & Excise of the Republic of Cyprus. This system verifies the validity of the said IOSS number. 

If all of the above prerequisities are not met or if the IOSS number is not verified by the Customs' system, then the item is NOT covered by the IOSS scheme and therefore, the recipient will be asked to pay the VAT upon collection of the item in Cyprus. In such a case, the recipient can contact the seller.

The inclusion of the IOSS number on the item's label, without the above prerequisities to be met, does not relieve the item from VAT payment. 

If you have reasons to believe that the prerequisities set above are met, but you were asked to pay VAT upon collection of your postal item, please send the relevant IOSS refund application found on our website. The applications are examined as soon as possible. If justified, a cheque is issued or a refund is made to the recipient's credit card if the payment was done online via THALISUPP.