Guidance
VAT Import One Stop Shop scheme for an intermediary ― service availability and issues
Published 1 April 2026
Service availability
Full service available.
Sign in to:
- register to act as an intermediary for the VAT Import One Stop Shop scheme
- register your client to allow you to act as their intermediary for the VAT Import One Stop Shop scheme
- submit an Import One Stop Shop VAT return as an intermediary on behalf of your client
- pay the VAT due to HMRC as an intermediary on behalf of your client for their Import One Stop Shop VAT return
- cancel or make changes to your intermediary or client VAT Import One Stop Shop scheme registration
Planned downtime
None.
Service issues
None.
Other services
Check availability and issues for other services.