Check if you can register for the VAT Import One Stop Shop Scheme
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due 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.
You cannot use the IOSS scheme for:
- consignments containing excise goods, this includes alcohol and tobacco products
- sales of low value goods from outside the EU and Northern Ireland to consumers in Great Britain
- sales to VAT-registered businesses
If you only sell low value goods through an online marketplace, the online marketplace will be responsible for reporting and paying any VAT due. Find out more in the section Selling goods through an online marketplace in the EU or Northern Ireland.
You must follow the normal VAT rules if you sell goods imported in consignments with a value of more than £135. Find out more about consignments valued more than £135 in How VAT will apply for goods imported into Northern Ireland from outside the UK or EU.
Using the IOSS scheme
Follow these steps to use the scheme.
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Find out how the scheme works.
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Complete your return and find out about the records you’ll need to keep.
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Find out how to submit your return.
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Find out how to cancel or make changes to your registration.
Who can register
The IOSS scheme is available to:
- businesses in Northern Ireland — find out if your business is in Northern Ireland for VAT in Register for VAT
- businesses in countries that the EU has concluded and recognises an agreement with, on the mutual assistance for the recovery of VAT — currently only Norway
To register for the IOSS scheme you must:
- sell goods imported in consignments, with a value of £135 or less, from countries outside the EU and Northern Ireland to consumers in the EU, Northern Ireland or both — this is explained in the section How to work out the consignment value
- be registered for UK VAT
If you are already registered for the scheme
You can only register with one VAT IOSS Scheme. If you are already registered for the IOSS scheme in an EU country, you will need to cancel your registration in that country before applying with HMRC.
If you have been excluded from the scheme
If you have been excluded from one of the One Stop Shop schemes (OSS or IOSS) for not complying with rules of the scheme, you will not be able to register for the scheme for 2 years. Find out about the One Stop Shop Scheme in Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU.
How to work out the consignment value
You must work out the consignment value of the goods. This is the price the goods were sold for, not including:
- transport or insurance costs — unless they are included in the price and not separately shown on the invoice
- any other taxes and charges
Unless sent individually, you must add the individual values of all goods in a consignment together to get the total value of the consignment.
How the scheme works
If you choose to use the scheme you must:
- charge your customer VAT at the rate applying to the goods in the EU or UK at the point of sale — find out about the VAT rates for different EU countries in the Taxes in Europe Database (TEDB) — European Commission website
- keep records of all eligible imports of low value goods you make to consumers in the EU or Northern Ireland (or both) to support the information you give on your return
- complete and submit a monthly IOSS VAT Return including all eligible sales of low value goods to consumers in the EU, Northern Ireland, or both ― find out how to complete an IOSS VAT Return and the records you need to keep and submit your IOSS VAT Return
- make one monthly payment to HMRC of the total VAT due on all eligible sales of low value goods ― find out how to pay the VAT due on your IOSS VAT Return and the time it takes for your payment to reach HMRC
- keep your registration details up to date and tell HMRC by the 10th day of the month, following any change ― this is explained in Cancel or make changes to your VAT Import One Stop Shop Scheme registration
If you choose not to use the scheme
If you choose not to use the scheme and you sell low value goods that are imported to consumers in the:
- UK directly or through an online marketplace, then you must follow the rules for selling goods using an online marketplace or direct to customers in the UK
- EU, you must follow the VAT rules of the EU country in which you are selling the goods to
Selling goods through an online marketplace to the EU or Northern Ireland
If you sell goods through an online marketplace, the online marketplace will be responsible for reporting and paying any VAT due when the goods:
- are located in a country outside the EU and Northern Ireland at the point of sale
- have a consignment value of £135 or less
- have been sold through the online marketplace to a consumer in the EU, Northern Ireland, or both
If the online marketplace is registered for the VAT IOSS scheme, they must report and pay the VAT due on all eligible sales of low value goods to consumers in the EU or Northern Ireland (or both) on their IOSS VAT Return.
If the online marketplace does not use the VAT IOSS scheme, they must report and pay VAT due under the normal rules.
Online marketplaces are not responsible for reporting and paying the VAT due when a business in Great Britain makes sales of goods to consumers in Northern Ireland through the online marketplace. The seller will be responsible for reporting and paying any VAT due.
You can find out about using an online marketplace to sell goods to customers in the UK.
Registering for the VAT IOSS Scheme in the EU
Businesses established outside the EU and Northern Ireland can register for the IOSS scheme in any EU country. This includes businesses in Great Britain. If you choose to do this, you may be asked to register through an EU-established intermediary.
You can find out more about the EU IOSS scheme in the European Commission One Stop Shop website.
If you register for IOSS scheme in the EU and make sales of low value goods from Great Britain to consumers in Northern Ireland, you must not report these sales through your IOSS VAT return.
If you register for the IOSS in the EU and import low value goods into Northern Ireland (excluding sales from Great Britain) you must tell HMRC you’re registered for the VAT IOSS scheme in the EU.
Last updated 1 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.