Guidance

Register for the VAT Import One Stop Shop Scheme

How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.

The VAT IOSS Scheme in Northern Ireland is yet not available for intermediary registrations. HMRC will give more information when this is available. 

You can choose to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.

The availability of IOSS in Northern Ireland will not impact Northern Ireland’s place in the UK VAT system.

You must not report the VAT on your 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 your IOSS VAT Return. The VAT due on these sales must be reported on your UK VAT Return. This includes sales from the Isle of Man to Northern Ireland.

Before you register 

Before you register, you’ll need to: 

You’ll also need:

  • the Government Gateway user ID and password you used to register for UK VAT 
  • your name, permanent place of business address, telephone number and email address — we’ll only contact you by email or through your business tax account 
  • the name of any EU country your business is registered for VAT or tax, your business address in that country and the VAT registration number and tax ID number — if you have one 
  • the name of any EU country your business has previously registered for the VAT Import One Stop Shop (IOSS) or One Stop Shop (OSS) 
  • your bank details including: 
    • the name of your bank or building society 
    • your name as it appears on your account or bank statement 
    • your Bank Identifier Code (BIC) and International Bank Account Number (IBAN)

How to register 

You must: 

  • register for the VAT IOSS Scheme yourself, if you have an agent or intermediary, they will not be able to register for you or act on your behalf for the scheme
  • use the Government Gateway user ID and password you used when you registered for UK VAT 

You can save your progress as you complete your registration.

Register now

Online services may be slow during busy times. Check if there are any problems with this service.

Continue a registration in progress 

You must use the Government Gateway user ID and password you used when you registered for UK VAT to  continue a registration in progress

What to do after you’ve registered

After you’ve registered you will be issued with a unique 12-digit IOSS VAT identification number. This number will be included in your HMRC business tax account.

Your registration for the scheme will start on the day you receive your IOSS VAT identification number.

From this date you must: 

How to access your VAT IOSS Scheme account

You can access the scheme through your HMRC business tax account. You can use your business tax account to: 

  • submit and pay the VAT due on your monthly VAT IOSS Return
  • view your VAT IOSS Return and payment history 
  • cancel or make changes to your registration 

Updates to this page

Published 19 February 2024
Last updated 1 March 2024 + show all updates
  1. You can now register for the VAT Import One Stop Shop (IOSS) Scheme.

  2. First published.

Sign up for emails or print this page