{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Import One-Stop Shop (IOSS) VAT Return","description":"Monthly IOSS return covering distance sales of imported goods with an intrinsic value not exceeding €150 sold to EU consumers. Filed in the member state of identification; VAT is allocated to each member state of consumption. The IOSS VAT ID on the customs declaration replaces import VAT for the end consumer.","type":"object","required":["declarant","period","supplies","totals"],"additionalProperties":false,"properties":{"declarant":{"type":"object","required":["name","ioss_id","member_state_of_identification"],"additionalProperties":false,"properties":{"name":{"type":"string"},"ioss_id":{"type":"string","description":"IOSS VAT identification number (IMxxxyyyyy)."},"member_state_of_identification":{"type":"string","pattern":"^[A-Z]{2}$"},"intermediary_name":{"type":"string","description":"Required for non-EU suppliers using an intermediary per Art. 369m."},"address":{"type":"string"},"contact_email":{"type":"string","format":"email"}}},"period":{"type":"object","required":["year","month"],"additionalProperties":false,"properties":{"year":{"type":"integer","minimum":2021,"maximum":2100},"month":{"type":"integer","minimum":1,"maximum":12}}},"supplies":{"type":"array","minItems":1,"items":{"type":"object","required":["member_state_of_consumption","vat_rate_type","vat_rate","taxable_amount","vat_amount"],"additionalProperties":false,"properties":{"member_state_of_consumption":{"type":"string","pattern":"^[A-Z]{2}$"},"vat_rate_type":{"type":"string","enum":["standard","reduced"]},"vat_rate":{"type":"number","minimum":0,"maximum":30},"taxable_amount":{"type":"number","minimum":0},"vat_amount":{"type":"number","minimum":0},"consignment_count":{"type":"integer","minimum":0,"description":"Number of consignments (low-value parcels) in this line."}}}},"corrections":{"type":"array","items":{"type":"object","required":["period_corrected","member_state_of_consumption","vat_amount_adjustment"],"additionalProperties":false,"properties":{"period_corrected":{"type":"string","description":"YYYY-MM of the period being corrected."},"member_state_of_consumption":{"type":"string","pattern":"^[A-Z]{2}$"},"vat_amount_adjustment":{"type":"number"}}}},"totals":{"type":"object","required":["currency","total_vat_due"],"additionalProperties":false,"properties":{"currency":{"type":"string","pattern":"^[A-Z]{3}$"},"total_taxable_amount":{"type":"number"},"total_vat_due":{"type":"number"},"total_consignments":{"type":"integer","minimum":0}}},"filed_on":{"type":"string","format":"date"},"reference":{"type":"string"}}}