You can choose to register for the VAT IOSS scheme to report and pay VAT, 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 Northern Ireland, to consumers in the EU, Northern Ireland, or both.
To use the scheme your goods must:
- be located in a country outside the EU and Northern Ireland at the point of sale
- have a consignment value of £135 or less
- be sold to a consumer in the EU or Northern Ireland
The availability of IOSS in Northern Ireland will not impact Northern Ireland’s place in the UK VAT system.
You must not report the VAT on your sales of low value goods that are located in Great Britain (England, Scotland and Wales) at the point of sale to consumers in Northern Ireland on your IOSS VAT Return. The VAT due on these sales must be reported on your UK VAT Return. This includes sales from the Isle of Man to Northern Ireland.