Guidance

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.

Updates to this page

Published 22 November 2021
Last updated 2 October 2024 show all updates
  1. Added Welsh translation.

  2. First published.

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