Submit your Import One Stop Shop VAT Return
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
You can choose to register online for the VAT Import One Stop Shop (IOSS) Scheme from 1 March 2024.
Before you submit an IOSS VAT Return, you should find out how to complete your return and the records you’ll need to keep.
When to submit your return
You must submit a return and pay the VAT owed by the last day of the month, following the end of each tax period. If you’ve not sold any goods in the EU or Northern Ireland (or both) during a tax period, you must submit a nil return. This means you’ll give a ‘no’ response to each question on the return and submit it as normal.
If you submit a nil return for 2 years, HMRC will cancel your registration.
| Tax period | Date you can submit from | Date you must submit by |
|---|---|---|
| January | 1 February | 28 February or 29 February |
| February | 1 March | 31 March |
| March | 1 April | 30 April |
| April | 1 May | 31 May |
| May | 1 June | 30 June |
| June | 1 July | 31 July |
| July | 1 August | 31 August |
| August | 1 September | 30 September |
| September | 1 October | 31 October |
| October | 1 November | 30 November |
| November | 1 December | 31 December |
| December | 1 January (of the following year) | 31 January (of the following year) |
If you miss the deadline
HMRC will issue you a reminder 10 days after the date you should have submitted your return by.
You will have 10 days from when we send this reminder to submit your return or payment. If you miss this deadline for 3 consecutive periods, you’ll be excluded from the scheme. This means your registration will be automatically cancelled.
This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.
If you’re excluded from the VAT IOSS Scheme
Your registration will be cancelled and you’ll no longer be able to complete and submit IOSS VAT returns. You will need to follow the relevant VAT rules that apply in the UK and each EU country when importing goods.
How to submit your return
You can submit your IOSS VAT Return from 1 April 2024.
You can use this service to:
- submit your latest return
- correct errors from a previous return in your next return
To use this service, you need the Government Gateway user ID and password you used when you registered for UK VAT.
If you’ve made a mistake on one of your earlier returns, you’ll need to wait until your next return to correct it. You’ll be able to:
- change the total VAT amounts you’ve previously declared for each country
- add VAT amounts on sales for each country that you did not include on an earlier return
If you overdeclare the amount of VAT due on goods sold in a tax period made to consumers in:
- Northern Ireland, HMRC will be responsible for issuing a refund
- the EU, the country where you have over-declared will be responsible for any refund
After you’ve submitted your return
You’ll receive a unique payment reference for each return that you submit.
Find out how to pay the VAT due on your IOSS VAT Return.