One Stop Shop (OSS) and Import One Stop Shop (IOSS)
Tertiary legislation about registrations and returns for VAT One Stop Shop and Import One Stop Shop (IOSS).
(First published 25 October 2021)
1. Registration for OSS
1.1
A registration request for the One Stop Shop (OSS) must be made in the manner described in this Notice and contain such information as is specified in this Notice. The following paragraphs have the force of law.
1.2
A registration request for the OSS must be made online using HMRC’s VAT One Stop Shop portal providing all the information requested by the portal.
1.3
The information mentioned in paragraph 2 is—
-
a. that which is specified in paragraph 5(2) of Schedule 9ZD to the Value Added Tax Act 1994 (“VATA 1994”) and regulation 215 of the Value Added Tax Regulations 1995 (as inserted by Schedule 9ZF of VATA 1994); and
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b. such further information as may be required by the One Stop Shop portal as determined by HMRC in accordance with paragraph 7 of Schedule 9ZD of VATA 1994.
Registrations under the OSS scheme
1.
A person who makes a request for registration under the OSS scheme under paragraph 5(2) of Schedule 9ZD must have a valid VAT registration number and be identified as a “relevant Northern Ireland trader” under Part 6 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020.
2.
If a person does not have a valid VAT registration number, is not liable to be registered under the Act, and does not wish to be registered in pursuance of any entitlement provided for in the Act, the person must, if that person wishes to make a request for registration under the OSS scheme, also make a request to be allocated a valid VAT registration number for the purposes of using the OSS scheme.
3.
A person who does not wish to be registered under the Act must enter the VAT registration portal and select “63990 Distance sales of goods (below UK VAT threshold) for OSS purposes” when asked to search for a business activity in the course of obtaining a valid VAT registration number.
4.
Where a person has made a request to be allocated a valid VAT registration number in accordance with paragraph 2 of this Notice, the Commissioners must allocate a valid VAT registration number for the purposes of using the OSS scheme to that person with effect from the day on which the request is made.
5.
A request to be allocated a valid VAT registration number in accordance with paragraph 2 of this Notice must be made before, and in addition to, a request for registration under the OSS scheme.
6.
Where a person’s registration under the OSS scheme is cancelled under paragraph 9 of Schedule 9ZD, the Commissioners must also cancel that person’s registration number, where it is used solely for the purposes of the OSS scheme.
7.
In this Notice—
“the Act” means the Value Added Tax Act 1994;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the OSS scheme” has the meaning given by Schedule 9ZD;
“Schedule 9ZD” means Schedule 9ZD to the Act.
1. Submission of One Stop Shop returns
1.1
A One Stop Shop (OSS) scheme return must be submitted before the end of the month following the month in which the last day of the reporting period to which it relates falls. It must be made in the manner described in this Notice and contain such information as is specified in this Notice. The following paragraphs have the force of law.
1.2
An OSS scheme return must be made online using HMRC’s VAT One Stop Shop portal . Users must enter the ‘make a return’ field and then provide all the information requested by the portal until the portal confirms that the return has been submitted.
1.3
The information requested in paragraph 2 is the following:
- In the case of each EU member state in which goods are moved from Northern Ireland:
- Identification of the EU member state in which a supply is made
- The total sales (excluding VAT) at each rate in that member state
- The amount of value added tax charged on the goods at each rate in that member state
- In the case of each EU member state, or Northern Ireland, in respect of which goods are moved from an EU member state:
- Identification of the country in which a supply is made
- The total sales (excluding VAT) at each rate in that place
- The amount of value added tax charged on the goods at each rate in that place
2. Payment of One Stop Shop returns
2.1
An OSS scheme return must be paid before the end of the month following the month in which the last day of the reporting period to which it relates falls. It must be made in the manner described in this Notice and contain such information as is specified in this Notice. The following paragraphs have the force of law.
2.2
An OSS scheme return must be paid online using HMRC’s VAT One Stop Shop portal or as otherwise described. An OSS scheme return is paid in one of four ways:-
- By entering the ‘pay now’ field from the page that confirms the return has been submitted
- By entering the VAT One Stop Shop portal and entering the ‘make a payment’ field.
- By entering the ‘pay now’ field from the e-commerce guidance page that permits payment without logging into an OSS account.
- By bank transfer
3.
An OSS scheme return can be paid in one of three ways:-
- Credit or debit card
- Online or mobile bank account
- Bank transfer
Payment must be in sterling.
(First published 1 December 2023)
1. Overview
1.1 Information in this notice
This notice is made under paragraph 8(2) of Schedule 9ZD to the Value Added Tax Act 1994 (“VATA 1994”). This notice tells you what you need to do when either:
- your OSS scheme registration details change
- you cease making scheme supplies under the OSS scheme
For the purposes of this notice:
- the “OSS scheme” has the meaning given by paragraph 1(a) of Schedule 9ZD to VATA 1994
- a “scheme supply” has the meaning given by paragraph 2 of Schedule 9ZD to VATA 1994
1.2 Who should read this notice
You should read this notice if you have chosen to register for the OSS scheme.
2. Notification of changes to an OSS scheme registration
2.1
The registered person must notify HMRC of any changes to the information provided on their application for registration for the OSS scheme. The notification must be made within the time limit and in the manner described within this notice.
2.2
The following paragraphs have the force of law under paragraph 8(2) of Schedule 9ZD to the VATA 1994:
2.3
Any changes to your OSS scheme registration details must be notified to HMRC on or before the 10th day of the month following the month in which the change occurs.
2.4
The notification must be made by the appropriate method. The 2 methods are set out at paragraphs 2.5 and 2.6.
2.5
Notification of the following changes must be made online using the registered person’s UK VAT account:
- UK VAT number
- company name
- postal address
- membership of a VAT group
2.6
Notification of all other changes must be made online within HMRC’s VAT OSS service. The notification should be made through the ‘Change your registration’ link within the VAT OSS service and by amending the relevant data fields as required.
3. Notification that you no longer make scheme supplies under the OSS scheme
3.1
The registered person must notify HMRC if they no longer make scheme supplies under the OSS scheme. The notification must be made within the time limit and in the manner described within this notice.
3.2
The following paragraphs have the force of law under paragraph 8(2) of Schedule 9ZD to VATA 1994:
3.3
If you no longer make scheme supplies under the OSS scheme, you must notify HMRC on or before the 10th day of the month following the month in which you ceased making scheme supplies.
3.4
The notification must be made online within HMRC’s VAT OSS service. The notification should be made through the ‘Leave this service’ link within the VAT OSS service. You are required to provide confirmation that you no longer make scheme supplies under the OSS scheme and the date on which you ceased making scheme supplies.
1. Information in this notice
1.1
This notice is made under Schedule 9ZE to the Value Added Tax Act 1994 (“VATA 1994”).
This notice tells you what you need to do:
- when you opt to register for the Import One Stop Shop (“IOSS”) scheme;
- to complete and submit an IOSS scheme return;
- to pay the VAT due on an IOSS scheme return;
- when your IOSS scheme registration details change; or
- when you cease making qualifying supplies under the IOSS scheme.
1.2
For the purposes of this notice:
- the “IOSS scheme” has the meaning given by paragraph 1(a) of Schedule 9ZE to VATA 1994
- a “qualifying supply of goods” has the meaning given by paragraph 2 of Schedule 9ZE to VATA 1994, and
- a “reporting period” has the meaning given by paragraph 11(2) of Schedule 9ZE to VATA 1994
2. Who should read this notice
2.1
You should read this notice if you have chosen to register for the IOSS scheme to report and pay VAT on distance sales of certain low value goods. IOSS is an optional scheme and guidance on who can register is available at Check if you can register for the VAT Import One Stop Shop Scheme.
2.2
The availability of IOSS in Northern Ireland will not impact Northern Ireland’s place in the UK VAT system. You must not use the IOSS scheme to report VAT due on 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. 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.
3. Registration for the IOSS scheme
3.1
A registration request for the IOSS scheme must be made in the manner described in this notice.
3.2
The following paragraphs have the force of law under paragraphs 5(4)(b) and 7(2) of Schedule 9ZE to VATA 1994.
3.3
A registration request for the IOSS scheme must be made online using HMRC’s VAT IOSS service and must provide all the information requested by the service.
3.4
The information referred to at paragraph 3.3 is the information which is specified in paragraphs 5(2) and 5(3) of Schedule 9ZE to VATA 1994 and regulations 216 and 217 of the Value Added Tax Regulations 1995 (as inserted by Schedule 9ZF to VATA 1994).
4. Submission of IOSS scheme returns
4.1
An IOSS scheme return must be submitted to HMRC on or before the end of the month following the month in which the last day of the reporting period to which it relates falls. For example, the IOSS scheme return for the March monthly reporting period, must be submitted to HMRC by 30 April. It must be made in the manner described in this notice and contain such information as is specified in this notice.
4.2
The following paragraphs have the force of law under paragraph 12(3)(b) of Schedule 9ZE to VATA 1994.
4.3
An IOSS scheme return must be made online using HMRC’s VAT IOSS service. Users must select the link “Start your return” in the “Your returns” section and then provide all the information specified at paragraph 4.4 below until the service confirms that the return has been successfully submitted.
4.4
An IOSS scheme return must contain the following information:
a) Confirmation that the registered person has made one or more qualifying supplies of goods into the EU, Northern Ireland (or both) in the reporting period to which the return relates;
b) Identification of each EU member state, Northern Ireland (or both) to which qualifying supplies of goods were made;
c) The total value in pound sterling of qualifying supplies of goods (excluding VAT) made at each VAT rate in each EU member state, Northern Ireland (or both); and
d) The total amount of VAT in pound sterling charged at each VAT rate on qualifying supplies of goods made in each EU member state, Northern Ireland (or both).
4.5
A nil IOSS scheme return must be submitted when no qualifying supplies of goods have been made into the EU or Northern Ireland in the reporting period to which the return relates and there are no corrections to make in respect of previous returns.
5. Payment of the VAT due on IOSS scheme returns
5.1
The VAT due on an IOSS scheme return must be paid before the end of the month following the month in which the last day of the reporting period to which it relates falls. For example, for the March monthly reporting period, any VAT due must be paid to HMRC by 30 April. The payment must be made in the manner described within this notice.
5.2
The following paragraphs have the force of law under paragraph 13(2) of Schedule 9ZE to the VATA 1994:
5.3
The VAT due on an IOSS scheme return must be paid online using HMRC’s VAT IOSS service in one of the three ways set out below:
a) By entering the “Pay now” field from the page that confirms the return has been submitted
b) By entering the “Pay now” field on Pay the VAT due on your Import One Stop Shop VAT Return, or
c) By entering the “Make a payment” field within HMRC’s VAT IOSS service, which is accessed through HMRC’s Business Tax Account.
5.4
The payment must be made using one of the three methods set out below:
a) Approving a payment through an online or mobile bank account b) Debit or corporate credit card c) Bank transfer.
5.5
The payment must be made in pound sterling.
6. Notification of changes to an IOSS scheme registration
6.1
The registered person must notify HMRC of any changes to the information provided on their application for registration for the IOSS scheme. The notification must be made within the time limit and in the manner described within this notice.
6.2
The following paragraphs have the force of law under paragraph 8 of Schedule 9ZE to VATA 1994
6.3
Any changes to your IOSS Scheme registration details must be notified to HMRC on or before the 10th day of the month following the month in which the change occurs.
6.4
The notification must be made by the appropriate method. The two methods are set out at paragraphs 6.5 and 6.6 below:
6.5
Notification of the following changes must be made online using the registered person’s UK VAT account: * UK VAT number; * Company name; * Postal address; and * Membership of a VAT group.
6.6
Notification of all other changes must be made online within HMRC’s VAT IOSS service. The notification should be made through the ‘Change your registration’ link within the VAT IOSS service and by amending the relevant data field(s) as required.
7. Notification that you no longer make qualifying supplies of goods under the IOSS scheme
7.1
The registered person must notify HMRC if they no longer make qualifying supplies of goods under the IOSS scheme. The notification must be made within the time limit and in the manner described within this notice.
7.2
The following paragraphs have the force of law under paragraph 8 of Schedule 9ZE to VATA 1994
7.3
If you no longer make qualifying supplies of goods under the IOSS scheme you must notify HMRC on or before the 10th day of the month following the month in which you ceased making qualifying supplies.
7.4
The notification must be made online within HMRC’s VAT IOSS service. The notification should be made through the ‘Leave this service’ link within the VAT IOSS service. You are required to provide confirmation that you no longer make qualifying supplies of goods under the IOSS scheme and the date on which you ceased making qualifying supplies.
Notice made under paragraph 37(2) of Schedule 9ZE to the Value Added Tax Act 1994
1. Notification of IOSS numbers
The following paragraphs have the force of law in accordance with paragraph 37(2) of Schedule 9ZE to the Value Added Tax Act 1994.
1.1
References in these paragraphs to:
-
“IOSS number” means a registration number issued under an IOSS special scheme;
-
“IOSS special scheme” means a special scheme as defined by paragraph 43(1) of Schedule 9ZE to the Value Added Tax Act 1994;
-
“intermediary” means an intermediary appointed under an IOSS special scheme.
1.2
You must notify HMRC of your IOSS number in the manner described in this Notice if you are a supplier, or an intermediary acting for a supplier, who:
- a. imports goods into Northern Ireland as part of the IOSS special scheme, and
- b. wishes to claim the exemption from import VAT under paragraph 37(1) of Schedule 9ZE to the Value Added Tax Act 1994.
1.3
An IOSS number must be notified to HMRC before the first importation of goods is made. Goods imported before the notification is made are not compliant with the IOSS special scheme and will not be exempt from import VAT.
1.4
An IOSS number must be notified via HMRC’s online form that requests details about your IOSS special scheme registration
1.5
You must complete the online form in full and submit the completed form before the first importation of goods is made.
1.6
If you are an intermediary, you must complete the HMRC online form (see paragraph 4) in relation to each of the IOSS special scheme registered businesses you act for who import goods into Northern Ireland before the first importation is made.