Register to act as an intermediary for the VAT Import One Stop Shop scheme
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the 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. This will allow you to register your client and report and pay any VAT due to HMRC on their behalf.
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 their behalf.
Before you register as a VAT IOSS intermediary
You’ll need to:
- check that you can register to act as intermediary for the scheme and understand your responsibilities
- be registered for UK VAT
- have a business address in Northern Ireland
You’ll also need:
- the Government Gateway user ID and password you used to register for UK VAT
- your business name, telephone number and email address — we’ll only contact you by email or through your intermediary account
- your UK VAT number
- the name of any EU country your business has previously registered in as an intermediary for the VAT IOSS scheme and your registration number— if any
- the name of any EU country your business is registered for VAT or tax in, your business address in that country and the VAT registration number and tax ID number — if you have one
- your bank details including:
- the name of your bank or building society
- your name as it appears on your account or bank statement
- your Bank Identifier Code (BIC) and International Bank Account Number (IBAN)
If you’re already registered for the scheme
You can only have one VAT IOSS intermediary registration at a time. If you’re 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 registering 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 to register as an intermediary
Registration to act as an intermediary will be available from 1 April 2026.
You’ll need the Government Gateway user ID and password you used when you registered for UK VAT.
You can save your progress as you complete your registration.
Online services may be slow during busy times. Check if there are any problems with this service.
Continue a registration in progress
You must use the Government Gateway user ID and password you used when you registered for UK VAT to continue a registration in progress.
What to do after you’ve registered as an intermediary
After you’ve registered, you’ll be issued with a unique 12-digit VAT IOSS intermediary number (starting with IN).
Your VAT IOSS intermediary number is not a VAT number and cannot be used to declare eligible sales under the scheme.
Your registration as a VAT IOSS intermediary will start on the day you receive your VAT IOSS intermediary number.
From this date you can add a client to your VAT IOSS intermediary account and act on their behalf for the VAT IOSS scheme. Find out how to register your client to allow you to act as their intermediary for the VAT IOSS scheme.
For each client you represent you must:
- complete and submit a monthly IOSS VAT return including all their 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 their IOSS VAT return
- 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 intermediary or client VAT IOSS scheme registration
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.
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 your 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 your IOSS registration
- add or remove a client
For your client you can:
- view and amend their IOSS registration details
- cancel their IOSS registration
- 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