Pay the VAT due on your Import One Stop Shop VAT Return

When to pay 

You can pay VAT due on your return by using the online service: 

• when you submit the return 
• at a later date ― only if the VAT is paid in full by the last day of the month following the end of the monthly tax period 

If the deadline is on a weekend or bank holiday, you must make sure your payment reaches HMRC by the end of the previous working day. 

If you do not pay by the deadline, you may be excluded from the scheme and may need to pay a penalty, interest or both.

Pay online 

To sign into your VAT IOSS account, you need to have your Government Gateway user ID and password. Your payment reference will be pre-populated for you.

Approve a payment through your online bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option. 

You will be directed to sign into your online or mobile banking account to approve your payment. 

The payment is usually instant but can sometimes take up to 2 hours to show in your account. 

Pay by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card. 

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays). 

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with. 

You will be sent an email confirmation when your payment has been made.

You can also pay without signing into your VAT IOSS account. You’ll need your 12-digit IOSS VAT identification number.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day. 

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC. 

We recommend you check your bank’s processing times and maximum transaction limits before you pay. 

Account details to use if your account is in the UK 

Use the following details to make a payment if your account is in the UK: 

• sort code — 08-32-00 
• account number — 12001047 
• account name — HMRC VAT ON E

Account details to use if your account is overseas 

Use the following details to make a payment if your account is overseas: 

• account number (IBAN) — GB34 BARC 2005 1710 7534 91 
• bank identifier code (BIC) — BARCGB22 
• account name — HMRC VAT ON E

You must make all payments in sterling (GBP).

If needed, you can give your bank with the following HMRC banking address: 

Help and support 

If you have any questions about IOSS VAT Return payments, email: paymentteam.moss@hmrc.gov.uk.