Tell HMRC about changes to your VAT IOSS registration in the EU
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
You can use this service to tell HMRC:
- that you have already deregistered from the VAT Import One Stop Shop (IOSS) in the EU
- about your change of business details such as contact email, business address or UK VAT number
Before using this service, you must first deregister or change your business details with the EU country you’re registered with.
Who can tell HMRC
You can use this service if you’re:
- the business owner
- an intermediary acting on behalf of the business owner
An intermediary is a person who is registered for IOSS in the EU and is responsible for accounting for VAT for a supplier who carries out distance sales of imported goods.
What you’ll need
Sign into the service using your Government Gateway username and password or you can use your email address.
If you’re telling HMRC you’ve deregistered from the VAT IOSS scheme
You’ll need:
- your IOSS registration number
- the date you deregistered from the EU IOSS scheme
- the name of the EU country you’ve deregistered from
If you’re telling HMRC you’ve changed your business details
You’ll need:
- your updated business address, contact details or UK VAT registration number, depending on what has changed
- your IOSS registration number
- the name of the EU country you’re registered with
How to tell HMRC
You’ll need to provide an email address so we can confirm your changes.
What happens next
You’ll receive an email to confirm that you’ve told us about the changes to your VAT IOSS registration or business details.
We’ll update our records with the information you’ve provided.