Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
You must work out the consignment value of the goods. This is the price the goods were sold for, not including: transport or insurance costs — unless they are included in the price and not separately shown on the invoice any other taxes and charges Unless sent individually, you must add the individual values of all goods in a consignment together to get the total value of the consignment.
HMRC will issue your intermediary a reminder 10 days after the date they should have submitted your return or made the payment by. Your intermediary will have 10 days from when we send a reminder to submit your return or payment. If your intermediary misses this deadline for 3 consecutive periods, you’ll be excluded from the scheme. This means your registration will be automatically cancelled. You and your intermediary will be excluded from the scheme for 2 years (this is known as the quarantine period). This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.
Using an intermediary to register and act on your behalf for the VAT Import One Stop Shop scheme
retrieved:
Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
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