VAT Import One Stop Shop scheme for an intermediary
A collection of guidance you should follow to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme.
Intermediary registrations for the VAT Import One Stop Shop (IOSS) scheme will be available from 1 April 2026.
You can choose to register as an intermediary to act on behalf of your client for the VAT IOSS scheme. This will allow you to register your client and report and pay any VAT due to HMRC on their behalf.
To act as a VAT IOSS intermediary, you’ll first need to register for the scheme yourself. Once you’ve registered, you’ll need to register each client you would like to represent.
You can represent any client who sells 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 client’s 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 client’s 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 their IOSS VAT Return. Your client must report any VAT due on these sales on their UK VAT return if registered. This includes sales from the Isle of Man to Northern Ireland.
You should read this guidance if you want to act as an intermediary on behalf of your client for the VAT IOSS scheme.
If you’re not an intermediary, you can:
- check if you can register for the VAT Import One Stop Shop scheme if you want to register for the scheme yourself
- find out about using an intermediary to register and act on your behalf for the VAT IOSS scheme