Guidance

Tell HMRC about changes to your VAT IOSS registration in the EU

Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.

You can use this service to tell HMRC:

Before using this service, you must first deregister or change your business details with the EU country you’re registered with.

Who can tell HMRC

You can use this service if you’re:

  • the business owner
  • an intermediary acting on behalf of the business owner

An intermediary is a person who is registered for IOSS in the EU and is responsible for accounting for VAT for a supplier who carries out distance sales of imported goods.

What you’ll need

Sign into the service using your Government Gateway username and password or you can use your email address.

If you’re telling HMRC you’ve deregistered from the VAT IOSS scheme

You’ll need:

  • your IOSS registration number
  • the date you deregistered from the EU IOSS scheme
  • the name of the EU country you’ve deregistered from

If you’re telling HMRC you’ve changed your business details

You’ll need:

  • your updated business address, contact details or UK VAT registration number, depending on what has changed
  • your IOSS registration number
  • the name of the EU country you’re registered with

How to tell HMRC

You’ll need to provide an email address so we can confirm your changes.

Start now

What happens next

You’ll receive an email to confirm that you’ve told us about the changes to your VAT IOSS registration or business details.

We’ll update our records with the information you’ve provided.

Updates to this page

Published 22 November 2021
Last updated 2 October 2024 + show all updates
  1. Added Welsh translation.

  2. First published.

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