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1stopVAT
United Kingdom

UK IOSS Registration via HMRC for E-commerce Sellers

2 min. read

Background

Eligible economic operators that are part of cross-border e-commerce could register for the Import One Stop Shop (IOSS) scheme using the UK HMRC online channels, specifically designed for registration to this EU simplified registration and reporting scheme for imports of low-value goods. 

Cross-border e-commerce sellers need to meet a few conditions to be even considered able to register for this simplified VAT scheme. The minimum requirements are the following one: 

  1. Goods are in consignments with an intrinsic value below the threshold (GBP 135) 
  2. Goods are located at the point of sale outside the EU and Northern Ireland 
  3. Customers are EU and/or Northern Ireland residents(B2C distance supplies)

UK Import One Stop Shop Registration 

HMRC has in place three online pathways by which eligible taxable persons could register for the “UK IOSS” scheme. 

Eligible Taxable Persons for Direct Registration 

First Condition 
  • Online vendors who have a place of business or establishment in Northern Ireland.
  • Businesses established in Norway, considering the existence of the mutual assistance agreement on the recovery of VAT between Norway and the UK, and Norway and the EU. 
Second condition 
  1. Distance-sale vendors of low-value goods under the EU VAT framework(consignments with an intrinsic value of GBP 135 or less) imported from outside the EU 
  2. Must not be concurrently registered for the IOSS scheme in any EU member state (any existing EU IOSS registration must be cancelled before applying to HMRC)
  3. Must use the sign-in details tied to their existing UK VAT account 

UK IOSS Registration via Intermediary 

Taxable persons who are established outside of Northern Ireland and Norway, such as those established in the UK, or non-EU/non-Norway third territories, cannot benefit from direct registration via HMRC online service. These persons are mandated to register on the UK IOSS portal only through an accredited UK intermediary. 

There are multiple conditions that a person needs to meet to be able to act as the UK IOSS HMRC intermediary for the eligible businesses looking to register for the IOSS scheme.