Tell HMRC you’re registered for the VAT IOSS in the EU
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
Before using this service, you must be registered for VAT IOSS in an EU country.
If you sell low value goods in consignments not exceeding £135 in value into Northern Ireland and are registered for the VAT Import One Stop Shop (IOSS) in the EU, you must tell HMRC your IOSS registration number.
This means:
- if you’re UK VAT registered you can account for supply VAT on your eligible sales of low value goods into Northern Ireland on your IOSS return
- you do not account for import VAT when the goods enter Northern Ireland
You must tell HMRC your IOSS registration number if you act on behalf of a business as an EU intermediary. You can include all the businesses you represent on one form.
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
You’ll need:
- your IOSS registration number
- the name of the EU country you’re registered in
- your name, address and contact details
- your UK VAT registration number, if applicable
How to tell HMRC
You’ll only need to do this once.
You’ll need to provide an email address so we can confirm your details.
What happens next
If you’re UK VAT registered
From 1 July 2021 if you’re registered for IOSS you should account for VAT on the sales of eligible low value goods in consignments not exceeding £135 in value into Northern Ireland on your IOSS return.
If you make supplies of goods that are not covered under the IOSS scheme, you must account for VAT under the normal rules.
If you’re not UK VAT registered
If you’re a business in Great Britain (England, Scotland and Wales) registered for IOSS, you do not need to charge VAT on sales of low value goods into Northern Ireland.
If your VAT IOSS registration details have changed
Find out how to tell HMRC about changes to your VAT IOSS registration in the EU.
Updates to this page
Last updated 2 October 2024 + show all updates
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Added Welsh translation.
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The section 'If your VAT IOSS registration details have changed' has been added.
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The page has been updated with more information about intermediaries, who can now enter details for multiple businesses on the same form.
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First published.