How to pay the VAT due as an intermediary on behalf of your client for their Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
You need your client’s 12-digit IOSS VAT identification number. Your client’s number can be found in your VAT IOSS intermediary account. You must not use your intermediary IOSS VAT identification number. If you use an incorrect reference number, there will be a delay in your client’s payment being allocated correctly.
If you miss the payment deadline on behalf of a client for 3 consecutive tax periods, you and all your clients will be excluded from the scheme. This means your registration as an intermediary and all your clients will be automatically cancelled. You may also need to pay a penalty, interest or both. You and the client whose VAT you have not paid will be excluded from the scheme for 2 years (this is known as the quarantine period). Your other clients will not be subject to the 2 year quarantine period and can register direct (if eligible) or through a different intermediary. This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.
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How to pay the VAT due as an intermediary on behalf of your client for their Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
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