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Businesses that sell low value goods in consignments not exceeding £135 into Northern Ireland and are registered for the VAT import one stop shop (IOSS) in the EU, must tell HMRC their IOSS registration number.
Notification has to be made once and businesses will need:
- IOSS registration number;
- the name of the EU country they are registered in;
- name, address and contact details;
- UK VAT registration number, if applicable; and
- an email address so HMRC can confirm the details.
Organisations that are registered with the IOSS can account for supply VAT on eligible sales of low value goods into Northern Ireland on their IOSS return. They do not have to account for import VAT when the goods enter Northern Ireland.
Intermediaries registered for IOSS to represent businesses that make supplies of low value goods in the EU must tell HMRC their IOSS registration number and the details of each business represented.
