Check if you can register to act as an intermediary for the VAT Import One Stop Shop scheme
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
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.
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’ll be responsible for reporting and paying any VAT due to HMRC on behalf of your client.
There is no limit on the number of client’s you can represent, but they can only be represented by one intermediary in Northern Ireland or an EU country at a time.
Check if you can register as an intermediary and who you can represent
To register as a VAT IOSS intermediary with HMRC you’ll need:
- to be registered for UK VAT
- a business address in Northern Ireland
As an intermediary, you can represent any client who makes eligible sales of low value goods imported to consumers in the EU, Northern Ireland or both.
Find out about which sales you can report through the VAT IOSS scheme on behalf of your client in using an intermediary to register and act on your behalf for the VAT IOSS scheme.
If you are already registered for the scheme
You can only have one VAT IOSS intermediary registration at a time. If you are already registered as an intermediary for the VAT IOSS scheme in an EU country, you’ll need to cancel your registration in that country before applying with HMRC.
If you have been excluded from the scheme
If you have previously been excluded as an intermediary for not complying with the rules of the VAT IOSS scheme, you cannot register for the scheme again for 2 years from the date you were excluded.
How the scheme works
As a VAT IOSS intermediary you’re responsible for registering your client and reporting and paying any VAT due to HMRC on their behalf.
If you choose to act as an intermediary, you must:
For each client you represent you must:
- complete and submit a monthly IOSS VAT return on their behalf― find out how to complete an IOSS VAT return on behalf of your client and the records they’ll need to keep and how to submit an IOSS VAT return on behalf of your client
- make one monthly payment to HMRC of the total VAT due on all their sales of low value goods ― find out how to pay the VAT due on their IOSS VAT return and the time it takes for your payment to reach HMRC
- make sure they keep records of all eligible imports of low value goods they make to consumers in the EU or Northern Ireland (or both) to support the information you give on their return ― you must be able to send these records to HMRC electronically if asked
- keep their 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 client’s VAT Import One Stop Shop scheme registration
Your client’s responsibilities
You can find out about your client’s responsibilities in using an intermediary to register and act on your behalf for the VAT IOSS scheme.
Joint and several liability
Similar to the VAT rules and procedures for UK VAT representatives, you’ll be held ‘jointly and severally liable’ with your client for any IOSS VAT debts from the date that you begin representing them for the scheme.
It is good practice for you to carry out due diligence checks on any client you choose to represent, to make sure they’re a credible and legitimate business.
If you have concerns about a client, then you can stop representing them at any time and remove them from your VAT IOSS intermediary account. You can find out how to cancel or make changes to your client’s VAT IOSS scheme registration.
If you suspect a client or potential client is involved in VAT fraud, you should report it to HMRC report tax fraud or avoidance.