Register your client to allow you to act as their intermediary for the VAT Import One Stop Shop scheme
How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf.
As a VAT IOSS intermediary you can register a client for the VAT IOSS scheme to report and pay any VAT due to HMRC on their behalf.
Before you register a client
You’ll need:
- to check if you can register to act as an intermediary for the scheme and understand your responsibilities
- to register to act as an intermediary VAT IOSS scheme
- your sign in details you used to register for UK VAT — you must not use your client’s sign in details to register their business
For each client you want to register you’ll need their:
- business details — name, address and country where their permanent place of business is established
- VAT or national tax number — if UK established, this will be their UK VAT number (if registered), Unique Taxpayer Reference or National Insurance number
- contact details — name, email address and telephone number (HMRC will only contact your client directly in exceptional circumstances)
For each client you’ll also need:
- the name of any EU country your client is registered for VAT or tax in, their business address in that country and their VAT registration number and tax ID number — if they have one
- the name of any EU country your client has previously registered for the VAT Import One Stop Shop (IOSS) or One Stop Shop scheme and their registration number — if they had any
- the name of any trading websites your client business uses to sell their goods
How to register a client
You can register a client for the VAT IOSS scheme after you’ve registered as an intermediary.
You’ll need your sign in details that you used to register for UK VAT. You must not use your client’s sign in details to register their business.
You can save your progress as you complete your registration.
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Continue a registration in progress
You must use the sign in details you used when you registered for UK VAT to continue a registration in progress.
What happens after you’ve registered your client
After you’ve registered your client and agreed to the online declaration form, we will email you a link to a declaration form to share with your client. You must send this link to your client to allow them to complete their declaration form.
HMRC will send your client a 6-digit code to the email address you gave during their registration.
To access the link to the declaration form your client will need their 6-dight code and sign in details.
If your client does not have any sign in details, they will need to set up an account.
Your client must read and agree to the statements on the declaration form, by selecting the check box and then selecting the green ‘Join the scheme’ button.
Your client will have 28 days to complete the declaration form. If it is not completed within the agreed period, you’ll need to register them again.
Once they agree to the declaration form, their registration will be complete, and your client will receive their unique 12-digit IOSS VAT identification number (starting with IM). You will also receive notification of their number. You can access your client’s number in your VAT IOSS Intermediary account.
What you need to do after you’ve registered a client
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 on behalf of your client and the records they need to keep, also how to submit your client’s IOSS VAT return on their behalf
- 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 ― your client 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 business VAT IOSS scheme
Your client’s responsibilities
You should read using an intermediary to register and act on your behalf for the VAT IOSS scheme to find out your client’s responsibilities.
How to access your VAT IOSS intermediary account
You can access your intermediary account after you’ve registered to act as an intermediary.
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 sign in details.
In your IOSS Intermediary account you can:
- view and amend your IOSS registration
- cancel or make changes to your IOSS registration
- add or remove a client
For your client you can:
- view and amend 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
Updates to this page
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You can register your client to allow you to act as their intermediary for the VAT Import One Stop Shop scheme.
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First published.