Tell HMRC you鈥檙e registered for the VAT IOSS in the EU

Question

Accepted Answer

Before using this service, you must be registered for VAT IOSS in an EU country.

If you sell low value goods in consignments not exceeding 拢135 in value into Northern Ireland and are registered for the VAT Import One Stop Shop (IOSS) in the EU, you must tell HMRC your IOSS registration number.

This means:

if you鈥檙e UK VAT registered you can account for supply VAT on your eligible sales of low value goods into Northern Ireland on your IOSS return
you do not account for import VAT when the goods enter Northern Ireland

You must tell HMRC your IOSS registration number if you act on behalf of a business as an EU intermediary. You can include all the businesses you represent on one form.

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鈥檒l need

You鈥檒l need:

your IOSS registration number
the name of the EU country you鈥檙e registered in
your name, address and contact details
your UK VAT registration number, if applicable

How to tell HMRC

You鈥檒l only need to do this once.

You鈥檒l need to provide an email address so we can confirm your details.

Start now

What happens next

If you鈥檙e UK VAT registered

From 1 July 2021 if you鈥檙e registered for IOSS you should account for VAT on the sales of eligible low value goods in consignments not exceeding 拢135 in value into Northern Ireland on your IOSS return.

If you make supplies of goods that are not covered under the IOSS scheme, you must account for VAT under the normal rules.

If you鈥檙e not UK VAT registered

If you鈥檙e a business in Great Britain (England, Scotland and Wales) registered for IOSS, you do not need to charge VAT on sales of low value goods into Northern Ireland.

If your VAT IOSS registration details have changed

Find out how to tell HMRC about changes to your VAT IOSS registration in the EU.

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