From April 1, 2026, HMRC has established an option for economic operators wishing to register for the IOSS scheme to do so also through appointed intermediaries. These accredited and primarily eligible persons can register businesses for the IOSS scheme directly through the HMRC online channels.
Businesses that are established outside the EU, including Northern Ireland, are mandated to register for the IOSS only through the appointed intermediary.
Eligibility for the IOSS scheme
Main conditions that need to be met to be eligible for registration to the simplified IOSS scheme, which permits the simplified importation of the goods, are:
- The goods are located outside the EU and Northern Ireland at the point of sale
- The intrinsic value of the consignment is valued at GBP 135 or less, and
- The distance sales are B2C supplies to consumers residing in the EU or Northern Ireland
Intermediary for the IOSS VAT Registration
For persons that need to adhere to the services of the accredited intermediary for the UK IOSS registration, the intermediary is responsible for completion of the IOSS registration and for VAT compliance before HMRC, on behalf of the principal seller.
The represented business and the intermediary are jointly and severally liable for any IOSS VAT debts from the date the intermediary registers the principal business.
To be able to act as the intermediary for the purposes of IOSS VAT compliance for its clients before HMRC, the intermediary needs to be registered first on the HMRC register of accredited IOSS intermediaries.
Registration of HMRC IOSS Intermediaries
To be able to register potential clients for the IOSS scheme, the intermediary first needs to be recognized as the intermediary for VAT IOSS purposes. To register with HMRC, the intermediary must be registered for UK VAT and to have a business registration in Northern Ireland.
For the intermediary to be registered as the intermediary before HMRC for the IOSS VAT registration, the intermediary cannot be registered as the intermediary for the EU IOSS scheme in any Member State. If that were the case, the intermediary needs first to deregister from the EU IOSS intermediary register, and only then can it apply for the HMRC IOSS registration.
The service for the online registration to act as an intermediary for X taxable persons outside the EU and Northern Ireland is available for interested parties from April 1, 2026, via the HMRC website.