ICAEW.com works better with JavaScript enabled.


VAT import one stop shop for Northern Ireland


Published: 23 Feb 2024 Update History

Businesses in Northern Ireland can now register for the scheme to account for VAT on goods sold to consumers in the EU or Northern Ireland.
Contributing to your CPD?

If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading this article as an activity to your online CPD record.

From 1 March 2024, a business in Northern Ireland or Norway, which sells low-value goods imported from outside the EU and Northern Ireland to customers inside those regions can register with HMRC to use the import one stop shop (IOSS) system. This should simplify the business’ VAT reporting.  

What is IOSS? 

On 1 July 2021, the EU introduced a package of changes to the VAT rules regarding the import of low value goods into the EU. As a result of the changes, an IT system known as IOSS was introduced. IOSS allows businesses to account for EU VAT on the sale of imported low value goods to consumers in the EU through one IOSS registration. Previously, a VAT registration may have been required in as many member states as the business was importing into. 

A business that makes use of IOSS must charge its customers VAT at the rate that applies to the goods in the destination country (ie, where the customer is located). This is the UK for goods sold into Northern Ireland. The business does not need to account for import VAT on goods entering Northern Ireland when they are reported under IOSS. 

Who can register? 

The following businesses can register with HMRC for IOSS: 

The business must be selling goods to consumers in the EU and/or Northern Ireland that were imported in consignments with a value of £135 of less from countries outside the EU and Northern Ireland. Only goods meeting these requirements can be reported under the scheme.  

Businesses must be registered for UK VAT to register for IOSS in Northern Ireland. 

Please note that businesses can only have one IOSS registration. Businesses selling imported low value consignments into Northern Ireland that are already registered for IOSS in an EU country must tell HMRC their IOSS registration number. 

What to include on an IOSS return 

Once registered for IOSS, businesses must submit a monthly return. This return must include all VAT due on eligible imports of low value goods to consumers in the EU and/or Northern Ireland.

Businesses must not report the VAT on sales of low value goods that were located in Great Britain at the point of sale to consumers in Northern Ireland on their IOSS return. These must be reported on the business’s UK VAT return. 


Further reading: 

The Tax Faculty

ICAEW's Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.

Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250