Submit your Import One Stop Shop VAT return

Processing time

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.