For B2B import, is it better to pay VAT to the seller by IOSS or VAT free with VAT ID?

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I haven't imported a shipment for business since the new IOSS rules, if someone could help me understand what happens.


When importing shipments B2C, you normally pay VAT to the seller for shipments below 150 Euro in value, and it clears customs without additional fees (supposedly). They issue a VAT invoice with their IOSS number. If the purchase was actually B2B, is their VAT invoice suitable for claiming a VAT refund on your USt-VA?


On the other hand, if you give the seller your VAT ID and they don't collect VAT from you, does the shipment have to go through slower customs clearance with additional fees?

Do you still get charged import VAT by customs if you declared your VAT ID to the seller and they wrote it on the shipping documents, or does the sales count as reverse-charge with no VAT charge by customs?


If there is additional clearance fees and delays this way, wouldn't it be better to pay the VAT to the seller and simply claim it back on the USt-VA?


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