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The postal customs declaration with the reduced data ring was newly included in Art. 243a UZK-DA.
The tax provisions can be found as follows:
on IOSS: Article 369l, second subparagraph, point 3 of Council Directive 2006/112/EC, as amended by Article 2, point 30 of Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain obligations relating to value added tax in respect of the supply of services and the distance selling of goods (OJ. L 348, 29.12.2017, p. 7) The related "special arrangement" can be found in Article 63d subparagraph 2 of Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.03.2011, p. 1) Both will be promptly regulated nationally in the UStG, which is currently being revised.