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.