VAT Import One Stop Shop Scheme
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
The VAT IOSS scheme in Northern Ireland is not yet available for intermediary registrations. HMRC will give more information when this is available.
You can choose to register for the VAT IOSS scheme to report and pay VAT, if you sell goods imported in consignments with a value of £135 or less (known as low value goods) from countries outside the EU and Northern Ireland, to consumers in the EU, Northern Ireland, or both.
To use the scheme your goods must:
- be located in a country outside the EU and Northern Ireland at the point of sale
- have a consignment value of £135 or less
- be sold to a consumer in the EU or Northern Ireland
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.
Who can register
How to register
What to do after you’ve registered
Tell HMRC about your VAT IOSS registration in the EU
Last updated 4 March 2024 + show all updates
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You can now register for the VAT Import One Stop Shop (IOSS) Scheme.
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First published.