If you’re registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
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.
