Tell HMRC about changes to your VAT IOSS registration in the EU
Use this service to tell HMRC you鈥檝e 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鈥�
- 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鈥檙e registered with.
Who can tell HMRC
You can use this service if you鈥檙e:
- 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鈥痑nd is responsible for accounting for VAT for a supplier who carries out distance sales of imported goods.
What you鈥檒l need
Sign into the service using your Government Gateway username and password or you can use your email address.
If you鈥檙e telling HMRC you鈥檝e deregistered from the VAT IOSS scheme
You鈥檒l need:
- your IOSS registration number
- the date you deregistered from the EU IOSS scheme
- the name of the EU country you鈥檝e deregistered from
If you鈥檙e telling HMRC you鈥檝e changed your business details
You鈥檒l 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鈥檙e registered with
How to tell HMRC
You鈥檒l need to provide an email address so we can confirm your changes.
What happens next
You鈥檒l receive an email to confirm that you鈥檝e told us about the changes to your VAT IOSS registration or business details.
We鈥檒l update our records with the information you鈥檝e provided.