Pay the VAT due on your Import One Stop Shop VAT Return
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
Before you pay your Import One Stop Shop (IOSS) VAT Return, you should find out how to submit your return and the records you’ll need to keep.
When to pay
You can pay VAT due on your return by using the online service:
- when you submit the return
- at a later date ― only if the VAT is paid in full by the last day of the month following the end of the monthly tax period
If the deadline is on a weekend or bank holiday, you must make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may be excluded from the scheme and may need to pay a penalty, interest or both.
What you need
To sign into your VAT IOSS account, you need to have your Government Gateway user ID and password. Your payment reference will be pre-populated for you.
You can also pay without signing into your VAT IOSS account. You’ll need your 12-digit IOSS VAT identification number.
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
Online services may be slow during busy times. Check if there are any problems with this service.
You can also make payments and view your payment history by accessing the VAT IOSS Scheme through your HMRC business tax account.
Sign into your business tax account.
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign into your online or mobile banking account to approve your payment.
You’ll need to have your online banking details ready to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You can select a date to pay, as long as it’s before your payment is due.
You must check with your bank to make sure that the payment has left your account on the date you have chosen to pay us.
Paying online by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
You will be sent an email confirmation when your payment has been made.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08-32-00
- account number — 12001047
- account name — HMRC VAT ON E
You must use your 12-digit IOSS VAT identification number as the payment reference.
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB34 BARC 2005 1710 7534 91
- bank identifier code (BIC) — BARCGB22
- account name — HMRC VAT ON E
You must use your 12-digit IOSS VAT identification number as the payment reference.
You must make all payments in sterling (GBP).
If needed, you can give your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
Help and support
If you have any questions about IOSS VAT Return payments, email: paymentteam.moss@hmrc.gov.uk.
Last updated 28 March 2024 + show all updates
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The service is available to pay the VAT due on your Import One Stop Shop VAT Return.
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First published.