Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU

Guide

Last updated 1 July 2021

If you sell low value goods in consignments not exceeding £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’re 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 have to account for import VAT when the goods enter Northern Ireland

If you’re registered for IOSS as an intermediary to represent businesses in the EU for IOSS, and the businesses you act on behalf of make supplies of low value goods, you must tell HMRC your IOSS registration number and the details of each business. You must complete a separate form for each business you represent.

What you’ll need

You’ll need:

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

How to tell HMRC

You’ll only need to do this once.

You’ll need to provide an email address so we can confirm your details.

Start now


What happens next

If you’re UK VAT registered
From 1 July 2021 if you’re registered for IOSS you must account for VAT on the sales of eligible low value goods in consignments not exceeding £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’re not UK VAT registered
From 1 July 2021, if you’re a business in Great Britain (England, Wales and Scotland) you do not need to charge VAT on sales of low value goods into Northern Ireland.