Cancel or make changes to your intermediary or client VAT Import One Stop Shop scheme registration
How to cancel or make changes to your intermediary or your client VAT Import One Stop Shop (IOSS) scheme registration.
Intermediary registrations for the VAT Import One Stop Shop (IOSS) scheme will be available from 1 April 2026.
You can stop acting as an intermediary and you can cancel your client’s registration at any time.
As an intermediary you’re responsible for keeping your own and your client’s VAT IOSS scheme registration details up to date.
When to make changes
Your client may ask you to make a change to their registration details. As an intermediary you must tell HMRC by the 10th day of the month following any change to your client’s details or your own.
You can make changes to your client’s details or your own, in your VAT IOSS intermediary account.
When to cancel
As an intermediary, you may decide you want to stop representing a client or stop acting as an intermediary. Also, your client may want to stop using the scheme.
If you or your client decide you no longer want to use the scheme, you’ll need to tell HMRC at least 15 days before the end of the month before you or your client want to cancel your registration from the scheme.
For example, if you want to cancel your registration from 1 January, then you must tell HMRC on or before 15 December that you no longer want to be registered. If you tell HMRC after 15 December, your registration for the scheme would be cancelled from 1 February.
If you voluntarily cancel your intermediary registration, all your clients will be removed from the scheme. If your client wants to continue using the scheme they will need to register direct (if eligible) or register using a different intermediary. In both cases the client will be issued with a new IOSS VAT Identification number.
Your client can check if they can register for the VAT IOSS scheme.
You can cancel your client’s or your own VAT IOSS scheme registration, in your VAT IOSS intermediary account.
How to access your VAT IOSS intermediary account
You can access your intermediary account after you’ve registered to act as an intermediary from 1 April 2026.
In your VAT IOSS intermediary account, you can manage you and your client’s IOSS registration.
To access your VAT IOSS intermediary account, you’ll need your Government Gateway user ID and password.
In your IOSS intermediary account, you can:
- view and amend your IOSS registration details
- cancel or make changes to your IOSS registration details
- add or remove a client
For your client you can:
- view and amend their IOSS registration details
- view their IOSS VAT return and payment history
- complete and submit their IOSS VAT return
- pay the VAT due on their monthly IOSS VAT return
If your client stops making eligible sales
If your client tells you that they’ve stopped making eligible sales under the scheme, you must tell HMRC by the 10th day of the month following the month in which they stopped making sales.
You must provide the date they stopped making eligible sales. HMRC will then cancel their registration from the scheme.
You can view and cancel your client’s registration within your VAT IOSS intermediary account.
If you move your business to an EU country
If you move your business to an EU country and decide to register as intermediary for the VAT IOSS Scheme in that country, you must cancel your registration with HMRC first.
If you decide to continue representing your client, you’ll need to register each client for the scheme in the EU country where you have moved your business.
What happens after you’ve cancelled your registration
HMRC will send you a letter with the date that your or your client’s registration will be cancelled from.
On behalf of your client, you’ll need to complete and submit a final return and any previous outstanding returns. You will also need to pay any VAT due on those returns.
Your client must keep records of all eligible import sales of low value goods to consumers in the EU and Northern Ireland (or both) for 10 years.
If you want to re-register as an intermediary
If you decide you want to re-register as an intermediary and meet the conditions for registration, you can re-register for the scheme at any time. Check that you can register to act as an intermediary for the VAT IOSS scheme.
If you want to register as an intermediary for the scheme in an EU country
If you decide that you want to register as an intermediary for the VAT IOSS scheme in an EU country, you must cancel your registration with HMRC first.