Cancel or make changes to your VAT Import One Stop Shop Scheme registration
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) Scheme registration.
How to cancel or make changes
The VAT Import One Stop Shop (IOSS) Scheme is an optional scheme to use and you can cancel your registration at any time.
You can view, change or cancel your VAT IOSS registration details by accessing the VAT IOSS service through your HMRC business tax account.
You’ll need your:
- Government Gateway user ID and password
- UK VAT registration number
- IOSS VAT identification
When to cancel or make changes
You must keep your registration details up to date and tell HMRC by the 10th day of the month following any change.
If you decide to cancel your IOSS registration you will need to tell HMRC at least 15 days before the end of the month before you want to cancel your registration from the scheme.
For example, if you want to cancel your registration from 1 June, then you must tell HMRC on or before 15 May that you no longer want to be registered. If you tell HMRC after 15 May, your registration for the scheme would be cancelled from 1 July.
What happens after you’ve cancelled your registration
HMRC will send you a letter with the date that your registration will be cancelled from.
You’ll then need to:
- complete and submit a final return including all eligible VAT due on imports of low value goods to consumers in the EU or Northern Ireland (or both) up to the date your registration is cancelled
- pay any VAT due on your final return
- keep records of all eligible import sales of low value goods to consumers in the EU or Northern Ireland (or both) for 10 years ― find out about the records you need to keep in Completing an Import One Stop Shop VAT Return
Once your registration is cancelled, any sales will be under the normal VAT rules that apply in the UK or EU.
If you want to re-register
If you decide you want to use the scheme and meet the conditions for registration, you can re-register for the scheme at any time. Check that you can register for the scheme
If you want to register for the scheme in an EU country
If you decide that you want to register for the VAT IOSS scheme in an EU country, you must cancel your registration with HMRC first.