Impact assessment

VAT Import One Stop Shop scheme for an intermediary: Screening Equality Impact Assessment

Published 12 March 2026

Project objectives

The Import One Stop Shop (IOSS) scheme is an optional VAT accounting simplification that is available to businesses who sell low value goods (consignments with a value up to £135) to consumers in the EU and Northern Ireland that are imported from countries outside the EU. It allows businesses registered for the scheme to report the VAT on all eligible sales across the EU and Northern Ireland on a single monthly VAT return and make one VAT payment.

Businesses in Northern Ireland have been able to register for the IOSS scheme with HMRC since 1 March 2024.

This project, the VAT Import One Stop Shop scheme for an intermediary, will enhance the existing IOSS system and processes in HMRC to provide the capability for UK VAT registered businesses established in Northern Ireland to register with HMRC as an ‘intermediary’.

An IOSS intermediary is responsible for managing the VAT registration, reporting and payment obligations on behalf of their clients that choose to use the IOSS scheme. An IOSS intermediary can represent businesses established outside the EU and Northern Ireland (including in Great Britain) that make eligible sales of imported low value goods to consumers in the EU and Northern Ireland. The intermediary must register for IOSS with HMRC first, before registering each business that they will represent for the scheme.

Customer groups affected

Northern Ireland-based UK VAT registered intermediaries wishing to register for IOSS to act on behalf of businesses importing low value goods into EU or Northern Ireland.

What customers will need to do

As this is an optional to use scheme, intermediaries who wish to register will access the service via GOV.UK using their Government Gateway credentials. Eligibility requires a UK VAT registration, which means they should already have the necessary login. Intermediaries would do this when they decide to register and would only need to do it once.

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty; and Section 75 of the Northern Ireland Act:

• Race
• Gender reassignment
• Sex
• Sexual orientation
• Pregnancy and maternity
• Age
• Religion or belief
• Marriage and civil partnership
• People with dependants and those without (carers)
• Political opinion (Northern Ireland Only)
• People who use different languages (including Welsh Language and British Sign Language)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups listed above. Online guidance will be available. Extra support will be provided as required.

Equality impacts identified

Disability

Impact on Customers

The nature of the service is for online sales, and the legislations requires scheme actions (such as, returns, payments, record keeping) to be completed electronically. Some customers may require accessible formats or use screen readers because of their disability.

Proposed Mitigation

This is a voluntary scheme designed to simplify the journey for customers.

Although a fully digital service, there are several support options available for intermediaries should they have any difficulty navigating the service.

The digital service is being developed to meet accessibility guidelines and is subject to accessibility testing.

If users cannot complete scheme actions electronically as the legislation requires, the alternative is that they register for VAT in the UK, or in the relevant EU member states under their own national systems.

Opportunities to promote Equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

No such opportunities have been identified with this change.

A full Equality Impact Assessment is not recommended.