Completing an Import One Stop Shop VAT return as an intermediary on behalf of your client
How to fill in your clients Import One Stop Shop (IOSS) VAT return as an intermediary.
Intermediary registrations for the VAT Import One Stop Shop (IOSS) scheme will be available from 1 April 2026.
As an intermediary you’re responsible for completing and submitting a monthly IOSS VAT return on behalf of each client you represent.
What to include in your client’s return
All VAT due on eligible imports of low value goods to consumers in the EU or Northern Ireland (or both) must be reported on your client’s monthly return.
You must not report the VAT on your client’s sales of low value goods that are located in Great Britain (England, Scotland and Wales) at the point of sale to consumers in Northern Ireland on their IOSS VAT return. Your client must report any VAT due on these sales on their UK VAT return if registered. This includes sales from the Isle of Man to Northern Ireland.
The tax period for your client’s return and their registration number are entered automatically when you start their return.
You must enter any amounts in pounds sterling. If you need to convert currency, you must use the exchange rates published in the European Central Bank website on the last day of the calendar month to which the IOSS VAT return relates (or the next available day if there was no publication on that day).
You’ll need to give details of all your client’s eligible imports of low value goods to consumers in the EU, Northern Ireland, or both.
Use the drop-down option in the IOSS online service to select each country your client has imported goods to during that period.
For each country, you’ll be asked to give the total:
- value of sales (excluding VAT) made at each VAT rate
- VAT charged at each rate
You must use the VAT rates of the EU country where your client’s consumer is located. Find out about the VAT rates for different EU countries in the Taxes in Europe Database (TEDB) — European Commission website.
The IOSS online service will calculate the amount of VAT due based on the information you’ve given. You will be asked to confirm if the amount is correct.
If your client does not sell any goods during a tax period
You must submit a nil return if your client has not made any sales of low value goods to consumers in the EU or Northern Ireland (or both) during the tax period. This means you must give a ‘no’ response to each question on the return and submit it as normal.
If you submit a nil return for a client each month for 2 years, HMRC will cancel that client’s registration.
How to correct a previous return
You can correct your client’s return at any time before it has been submitted.
Once you submit your client’s return you will not be able to correct it. You will need to include any corrected errors in their next or a later return.
You will have 3 years from the date the return was due to be submitted to correct any errors.
When you complete your next return, you’ll have the option to make corrections to an earlier return by:
- changing the total VAT amounts you’ve previously declared to each country
- adding VAT amounts on sales for each country that you did not include on an earlier return
Sale of goods over-declared on your return
If you over-declare the amount of VAT due on sales made by your client in a tax period to consumers in:
- Northern Ireland, HMRC will be responsible for issuing a refund
- the EU, the country where you have over-declared will be responsible for any refund
Records your client must keep
As an intermediary you must make sure your client keeps records of all eligible imports of low value goods they make to consumers in the EU or Northern Ireland (or both). These details will support the information you give on their return.
For each sale, your client must keep records of the:
- country where they made the sales — this will either be an EU member state or Northern Ireland
- description and quantity of goods supplied
- date they supplied the goods
- taxable amount, including the currency used
- increase or decrease of the taxable amount, if any
- VAT rate you applied
- amount of VAT due and the currency used
- payments their business received — the dates and amounts
- information shown on any invoices you issued
- information used to decide the place where the dispatch (sent from) or transport of the goods the consumer ends
- proof of returned goods including the taxable amount and VAT rate
- order number
Your client must keep records of all eligible VAT IOSS scheme sales for 10 years and you as their intermediary must be able to send these records to HMRC electronically if asked. The One Stop Shop Standard Audit file (SAF-OSS) can be used for keeping electronic records and is available on the OSS European Commission website ― How does the taxable person or intermediary make these records available to the tax authority?.
How to submit a IOSS VAT return on behalf of your client
You’ll need to submit your client’s IOSS VAT return in your VAT IOSS intermediary account. Find out how to submit an IOSS VAT return on behalf of your client.