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.

• From: HM Revenue & Customs
• Published: 19 February 2024
• Last updated: 1 March 2024 — See all updates

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: 

• check that you can register for the scheme
• be registered for UK VAT
• tell HMRC that your business is in Northern Ireland (Northern Ireland businesses only) — find out if your business is in Northern Ireland for VAT and how to tell HMRC in Register for VAT 

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.

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: 

• charge your customer VAT at the rate applying to the goods in the EU or UK at the point of sale — find out about the VAT rates for different EU countries in the Taxes in Europe Database (TEDB) — European Commission website
• keep records of all eligible imports of low value goods you make to consumers in the EU or Northern Ireland (or both) to support the information you give on your return
• complete and submit a monthly IOSS VAT Return including all sales of low value goods to consumers in the EU, Northern Ireland, or both ― find out how to complete an IOSS VAT Return and the records you need to keep and submit your IOSS VAT Return
• make one monthly payment to HMRC of the total VAT due on all your sales of low value goods ― find out how to pay the VAT due on your IOSS VAT Return and the time it takes for your payment to reach HMRC
• keep your registration details up to date and tell HMRC by the 10th day of the month, following any change ― this is explained in Cancel or make changes to your VAT Import One Stop Shop Scheme registration

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 

Published 19 February 2024
Last updated 1 March 2024 + show all updates

1. 1 March 2024

   You can now register for the VAT Import One Stop Shop (IOSS) Scheme.

2. 19 February 2024

   First published.