Submit your Import One Stop Shop VAT Return
return
Use this service to submit your Import One Stop Shop (IOSS) VAT Returnreturn and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
- From:
- HM Revenue & Customs
- Published
- 19 February 2024
- Last updated
-
2819MarchFebruary20242026 — See all updates
Before you submit an IOSS VAT Return,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. You may also need to pay a penalty, interest or both.
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 Schemescheme
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. goods.
If you disagree with the exclusion
If you disagree with HMRC’s decision to exclude you from the scheme, you can either:
- request a review
- appeal to the tax tribunal
Find out what to do if you disagree with an indirect tax decision.
Submit your return
You can use this service to:
- submit your latest return
- correct errors from a previous return in your next or a later return
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 overdeclareover-declare 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
To use this service, you need the Government Gateway user ID and password you used when you registered for UK VAT.
Online services may be slow during busy times. Check if there are any problems with this service.
You can also submit your VAT IOSS return and view previous returns by accessing the VAT IOSS Schemescheme through your HMRC business tax account.
Sign into your business tax account.
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.