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Posted Fri, 14 Jun 2024 19:17:13 GMT by TheMayorOfBV
Hi I have a UK registered Limited company, whose address is registered in London, England. Can I apply for an IOSS number from HMRC, to enable to me collect/report EU VAT when I export to EU countries? You guidance is not very clear. I think I have to have a Northern Ireland company, but if I did, I can still ship from England to the EU under IOSS? Here is your guidance. Many thanks: https://www.gov.uk/guidance/check-if-you-can-register-for-the-vat-import-one-stop-shop-scheme
Posted Mon, 24 Jun 2024 09:18:37 GMT by hg133
I would also like to know this
Posted Mon, 24 Jun 2024 13:47:26 GMT by TheMayorOfBV
I'm answering my own question here; but it seems from reliable sources, that you cannot apply for a UK mainland IOSS number; but you can apply for one in Northern Ireland, but only if you have a Northern Ireland limited company. This is all to do with Brexit etc. So best to register with one of the online IOSS services, that will give you a IOSS number from an EU country such as Estonia etc. Do research and speak to a few of them, as their charges vary widely.
Posted Wed, 17 Jul 2024 15:31:57 GMT by HMRC Admin 8 Response
Hi TheMayorOfBV
The VAT Import One Stop Shop (IOSS) scheme has been available for direct registrations in Northern Ireland (NI) from 1 March 2024.
The scheme is optional and available to businesses in NI and countries that the EU has concluded and recognises an agreement with, on the mutual assistance for the recovery of VAT — currently only Norway.
You can choose to use the scheme if you sell goods imported in consignments with a value of £135 or less (known as low value goods) from countries outside the EU and NI, to consumers in the EU, NI or both.
This includes sales of low value goods located in Great Britain (GB) at the point of sale to consumers in the EU.
Sales of low value goods located in GB at the point of sale to consumers in NI should not be reported through the IOSS scheme. Any VAT that is due on such sales must be reported to HMRC through the UK VAT return.
Businesses established outside the EU and NI can register for the IOSS scheme in any EU country. This includes businesses in GB. If you choose to do this, you may be asked to register through an EU-established intermediary.
You can find out more in the section: 
Registering for the VAT IOSS Scheme in the EU’ within Check if you can register for the VAT Import One Stop Shop Scheme
Thankyou.

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