Submit your Import One Stop Shop VAT Return
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Before you submit an IOSS VAT聽Return, you should find out how to complete your return and the records you鈥檒l need to keep.听
When to submit your return聽
You must submit a return and pay the VAT owed by the last day of the month, following the end of each tax period. If you鈥檝e not sold any goods in the EU or Northern Ireland (or both) during a tax period, you must submit a nil return.听This means you鈥檒l give a 鈥榥o鈥� response to each question on the return and submit it as normal.听
If you submit a nil return for 2 years, HMRC will cancel your registration.
| Tax period | Date you can submit from | Date you must submit by |
|---|---|---|
| January | 1 February | 28 February or 29 February |
| February | 1 March | 31 March |
| March | 1 April | 30 April |
| April | 1 May | 31 May |
| May | 1 June | 30 June |
| June | 1 July | 31 July |
| July | 1 August | 31 August |
| August | 1 September | 30 September |
| September | 1 October | 31 October |
| October | 1 November | 30 November |
| November | 1 December | 31 December |
| December | 1 January (of the following year) | 31 January (of the following year) |
If you miss the deadline聽
HMRC will issue you a reminder 10 days after the date you should have submitted your return by.听
You will have 10 days from when we send this reminder to submit your return or payment. If you miss this deadline for 3 consecutive periods, you鈥檒l be excluded from the scheme. This means your registration will be automatically cancelled.
This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.听
If you鈥檙e excluded聽from the VAT IOSS Scheme
Your registration will be cancelled and you鈥檒l no longer be able to complete and submit IOSS VAT returns. You will need to follow the relevant VAT rules that apply in the UK and each EU country when importing goods.听
Submit your return聽
You can use this service to:聽
- submit your latest return
- correct errors from a previous return in your next or a later return聽
If you鈥檝e made a mistake on one of your earlier鈥痳eturns, you鈥檒l need to wait until your next return to correct it. You鈥檒l be able to:聽
- change the total VAT amounts you鈥檝e previously declared for each country聽
- add VAT amounts on sales for each country that you did not include on an earlier return聽
If you overdeclare the amount of VAT due on goods sold in a tax period made to consumers in:聽
- Northern Ireland, HMRC will be responsible for issuing a refund聽
- the EU, the country where you have over-declared will be responsible for any refund
To use this service, you need the Government Gateway user ID and password you used when you registered for UK VAT.
Online services may be slow during busy times. Check if there are any聽problems with this service.
You can also submit your VAT IOSS return and view previous returns by accessing the VAT IOSS Scheme through your HMRC business tax account.
Sign into your business tax account.
After you鈥檝e submitted your return聽
You鈥檒l receive a unique payment reference for each return that you submit.听
Find out how to pay the VAT due on your IOSS VAT Return.
Updates to this page
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The service is available to submit your Import One Stop Shop VAT Return.
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You can now register for the VAT Import One Stop Shop (IOSS) Scheme.
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First published.