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Posted Sun, 02 Jan 2022 19:15:03 GMT by chevrons2
Is there a simple and most cost-effective way for small UK businesses to register for IOSS ? We are told that we have to register with an EU-based intermediary. However, it seems they are only interested in larger businesses. (The cheapest I have found would charge me more in admin charges than the value of my total EU sales). Before the deadline of 30th June 2021, we were told by the government (including on this website), that a registration portal would be created. Since the beginning of July 2021, (just when applications for grants to help businesses deal with the changes were suddenly terminated), all traces of this promised registration portal seem to have mysteriously disappeared and, also since then, any questions about this subject are deflected by giving a link to the EU's website, despite the fact that the information is not there. Why would it be? It is not the EU's job to assist businesses in third countries. It would be nice if there was somebody in the HMRC Admin team who would give a helpful answer but assuming that they won't, could they at least tell us which government department are able to tell us how to administer the promised 'frictionless trade' and 'reduced red tape', (along with 'all the benefits of EU membership without the downsides'). Perhaps some forum members might have some advise for the thousands of small businesses like mine, that have lost so much trade due to this situation.
Posted Tue, 04 Jan 2022 14:59:13 GMT by HMRC Admin 10

We are sorry to hear you are having difficulties trading with the EU.

The Import One Stop Shop (IOSS) is an optional scheme and GB businesses that choose to register for IOSS can do so in any EU Member State. However, as the IOSS scheme is an EU system, with use and access governed by EU law, businesses that opt to use IOSS in the EU will need to follow EU guidance which sets out what this means for GB businesses and the requirement to appoint an EU-established fiscal representative.

The UK continues to push the EU commission on the issue of fiscal representatives to agree that this condition should not apply to the UK under the terms of the ‘Protocol on Administrative Cooperation and Combatting Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims relating to Taxes in Duties’ included within the Trade and Cooperation Agreement (TCA). 

Businesses that choose not to opt for IOSS will still be able to continue to export goods to the EU, with any import VAT due in the EU continuing to be collected at the time of import from the recipient of the goods.

As part of the Government’s support offer to businesses, the Department for International Trade has set up an Export Support Service (ESS). Whilst the ESS cannot provide advice or guidance on EU Member State VAT rules, it can signpost UK businesses to published EU VAT guidance so that UK businesses can understand how and when VAT may be charged when goods are imported into EU Member States.

You can find further information on the ESS here:

Ask the export support team a question

Thank you.
Posted Tue, 04 Jan 2022 19:37:07 GMT by chevrons2
Thanks but I already know all that. I wonder why, when the government knew years ago that this IOSS system was coming (& were actually involved in creating it, long before we left the EU), why they didn't bother to include it in the deal. It appears that, along with so many other aspects of the "oven ready" deal. "Getting brexit done" just meant signing whatever was easiest. I don't believe that anyone in this government is "... currently in discussion with the EU Commission about the issue of fiscal representatives in relation to the EU IOSS scheme", unless that simply means that at some point we've asked them to make changes to the deal we agreed to and they haven't said "yes". Why would they? The deal suits them as it is. How would it benefit the EU to allow businesses in third countries to trade on equal terms to its own members? The government don't care about the harm they have done and continue to do to UK business, any more than they care about people, (other than their donors of course). If I am wrong about this, please tell me where I can review the progress of the discussion with the EU Commission, that you refer to.
Posted Wed, 05 Jan 2022 13:51:49 GMT by chevrons2
Just to clarify the question that I asked in my last post: 19 months after the government spent 3.5 years negotiating and then signing their own 'fantastic for business' brexit deal, they removed the claim from their own websites, that they were preparing a system for UK-based businesses to sign up, via a portal, to the IOSS scheme they they had had full knowledge of for many years. Almost 3 months after the deadline for which they claimed they would be ready, they decided to inform us on 20th September, ( ), that they "are currently in discussion with the EU Commission about the issue of fiscal representatives in relation to the EU IOSS scheme", and this line has been used ever since, to deflect genuine concerns from very worried business owners, who had tried to 'plan for brexit' by following government guidelines and statements (such as the claim that an IOSS registration portal would be available). So my question main is: 1): Where can we see the details of these discussions? Presumably discussions related to this started at some point between the 2016 decision to leave the EU and the point at which, for the sake of signing a deal, it was decided that it didn't matter enough to be included in that deal. That leads to a second question: 2): Following on from that decision, at what point did renegotiation about this issue start? Most importantly, (so that those thousands of small businesses that have suffered huge losses as a result of the resulting fall in their export sales can try to assess whether to try to hold out a bit longer or give up now): 3): How are the discussions going? 4): Is there any likelihood of the EU considering re-opening and changing the deal that our government signed in order to help the UK? 5): Have they given any indication that they might consider helping UK businesses in this way or have they already said "No"? 6): Assuming HMRC can not answer these questions, who do we need to contact to get this information?
Posted Fri, 14 Jan 2022 12:09:12 GMT by HMRC Admin 20
Hi chevrons2,

Sorry, we are not able to answer political questions or comment on any ongoing consultations on this forum.

Terms and conditions

Thank you.
Posted Thu, 09 Jun 2022 08:30:31 GMT by Thomas Heys
I totally agree with the previous poster. We are a small ecommerce business that is still unable to send and ship our goods to the EU due to not being able to register for an IOSS number here in the UK. Yes, we can register with an Intermediary companies but its so expensive, you are talking £1000s in admin and processing fees. As the government states "Unfortunately there is yet no IOSS service that the UK are offering" Its now been almost 1 year since the IOSS was implemented. When are we going to be able to register in the UK for an IOSS number so we can have the flexibilty to ship our ecommerce goods to the EU? The government needs to get a grip and get this sorted, we are missing out on the ability to export our products and currently on our website we have stated that we are unable to process orders received from the EU. There are a lot of small businesses in the same situation and you need to help us so we export our products to the EU.
Posted Fri, 10 Jun 2022 10:23:01 GMT by Customs oldtimer
It is not compulsory to register for IOSS if you wish to send goods below €150 to non VAT registered customers in the EU- is is an option / simplification that non EU based businesses can choose to use. It still remains possible to for you to send goods to the EU with either: - the end customer paying the import VAT due at import. - or if you didn't want the customer to pay directly you can use a couriers delivered duty paid service

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