Completing an Import One Stop Shop VAT return
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How to fill in your Import One Stop Shop (IOSS) VAT return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 3
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
How to fill in your Import One Stop Shop (IOSS) VAT return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both. Consult the original guidance for current legal and operational details.
Contents
- What to include in your return
- If you do not sell any goods during a tax period
- How to correct a previous return
- Sale of goods overdeclared on your return
- Records you must keep
- How to submit your return
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Completing an Import One Stop Shop VAT return’ (updated 19 February 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026