What is an IOSS Intermediary?

IOSS Intermediary is required by law for non-EU companies

If your business is not based in the EU, you will need to appoint an EU-established intermediary to be able to register for IOSS. The party acting as an intermediary is jointly and independently responsible for IOSS VAT payment and reporting. 

IOSS registration and intermediary services are included in the EAS all-inclusive IOSS service.