The VAT Import One Stop Shop (IOSS) continues to evolve as governments refine cross‑border VAT collection for low‑value goods. For businesses selling food items valued at $135 or less to consumers in the EU or Northern Ireland, the IOSS scheme offers a simplified way to manage VAT on eligible imports. HMRC has now confirmed that, from 1 April 2026, businesses will be able to register as VAT IOSS intermediaries, an update that will be particularly relevant for organisations supporting multiple non‑EU sellers.
This blog outlines the new requirements, registration process and ongoing compliance obligations for intermediaries.
On 19 February 2026, HMRC updated guidance confirming that intermediary registrations for the VAT IOSS scheme will be available from 1 April 2026.
Key requirements
To register as a VAT IOSS intermediary with HMRC, a business must:
- Be UK VAT registered
- Have a business address in Northern Ireland.
Registration will be available from 1 April 2026 via the online portal through the Government Gateway. Upon approval, HMRC will issue a unique 12-digit VAT IOSS intermediary number (starting with “IN”). This number is not a VAT number and cannot be used to declare eligible sales under the IOSS scheme.
The intermediary registration becomes effective on the date the VAT IOSS intermediary number is issued. From that date, the intermediary may:
- Add clients to its VAT IOSS intermediary account
- Act on behalf of clients under the VAT IOSS scheme.
For each represented client, the intermediary must:
- Complete and submit a monthly IOSS VAT return covering all eligible low-value sales
- Make one monthly VAT payment to HMRC for the total VAT due on those sales
- Maintain detailed records of all eligible low-value imports and be able to provide them electronically to HMRC upon request
- Keep registration details up to date and notify HMRC of any changes by the 10th day of the month following the change.
Online intermediary account (From 1 April 2026)
From 1 April 2026, once registered, the intermediary can:
- Manage their own IOSS registration (view, amend and cancel IOSS registration)
- Add or remove clients
For each client, intermediaries can:
- View and amend IOSS registration details
- Cancel the client’s IOSS registration
- View IOSS VAT return and payment history
- Complete and submit monthly IOSS VAT returns and pay the VAT due.
This framework ensures intermediaries can efficiently manage VAT compliance for multiple clients, streamlining reporting and payment for low-value imports into the EU and Northern Ireland.
As HMRC expands access to the IOSS framework, businesses acting as intermediaries will play an increasingly important role in ensuring smooth VAT compliance for cross‑border low‑value imports. With registrations opening on 1 April 2026, now is the ideal time to review your readiness, assess your administrative capabilities and understand the new responsibilities that come with representing clients under the scheme. If you need support navigating these changes or preparing your processes, our team is here to help.
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
