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You should only complete this return if you鈥檙e registered for the VAT IOSS scheme.

What to include in your return聽

The tax period for the return and your registration number are entered automatically.

You must enter any currency amounts聽in pounds sterling. If you need to convert currency, you must use the鈥€痮n the last day of the calendar month to which the VAT return relates (or the next available day if there was no publication on that day).

You鈥檒l need to give details of all eligible imports of low value goods to consumers in the EU, Northern Ireland, or both.

Use the drop-down option in the IOSS online service to select each country you鈥檝e imported goods to during that period.

For each country, you鈥檒l be asked to give the total:聽

• value of sales (excluding VAT) made at each VAT rate聽
• VAT charged at each rate

You must use the VAT rates of the EU country where your consumer is located. Find out about鈥�.听

The IOSS online service will estimate the amount of VAT due based on the information you鈥檝e given. You will be asked to confirm if the amount is correct.

If you do not sell any goods during a tax period

You must submit a nil return if you do not make any sales of low value goods to consumers in the EU or Northern Ireland (or both) during the tax period. This means you must give a 鈥榥o鈥� response to each question on the return and submit it as normal.

If you submit a nil return each month for 2 years, HMRC will cancel your registration.

How to correct a previous return聽

You can correct your return聽at any time before it鈥檚 submitted.听

Once you submit your return you will not be able to correct it, you will need to include any errors in your next or a later return.

You will have 3 years from the date the return was due to be submitted to correct any errors.听

When you complete your next return, you鈥檒l have the option to make corrections to an earlier聽return by:聽

• changing the total VAT amounts you鈥檝e previously declared to each country聽
• adding VAT amounts on sales for each country that you did not include on an earlier return聽

Sale of goods overdeclared on your return聽

If you over-declare the amount of VAT due on goods sold in a tax period made to consumers in:

• Northern Ireland, HMRC will be responsible for issuing a refund
• the EU, the country where you have over-declared will be responsible for any refund

Records you must keep聽

You must keep records as evidence to support the information you submit on your monthly IOSS VAT Return.听

For each sale, you must keep records of the:聽

• country where you made the sales 鈥� this will either be an EU member state or Northern Ireland聽
• description and quantity of goods supplied聽
• date you supplied the goods聽
• taxable amount, including the currency used聽
• increase or decrease of the taxable amount, if any聽
• VAT rate you applied聽
• amount of VAT due and the currency used聽
• payments your business received 鈥� the dates and amounts聽
• information shown on any invoices you issued聽
• information used to decide the place where the dispatch (sent from) or transport of the goods the consumer ends聽
• proof of returned goods including the taxable amount and VAT rate聽
• order number聽

You must keep records of all eligible鈥疺AT IOSS鈥痵ales for 10 years and be able to send these records to HMRC electronically if asked. The One Stop Shop Standard Audit file (SAF-OSS) can be used for keeping electronic records and is available on the .

How to submit your return聽

Find out how to鈥痵ubmit an IOSS VAT Return.听