How you can register for the IOSS
you can register businesses on the IOSS portal in Italy. If you are not established in the EU or in a third country with which the EU has concluded a VAT mutual assistance agreement you need to appoint an Italy established intermediary to fulfil VAT obligations under IOSS (you can consult page 11 of the Guide to the VAT One Stop Shop).
Italy will allocate an individual VAT identification number (using the format IMxxxyyyyyyz) to the taxable person. If a taxable person has appointed an intermediary to use the import scheme, this number will be allocated to the intermediary for the taxable person he represents. If an intermediary represents more than one taxable person, he will get a different VAT identification number per person he represents. The intermediary himself will get an individual identification number to be able to act as such from the Member State of identification (using the format INxxxyyyyyyz). Please note that this number is not a VAT identification number.
The Operative Center in Pescara (Centro operativo di Pescara) will carry out all the necessary checks and therefore will send you by email the data and the information required to let you operate under the scheme.