VAT Import One Stop Shop Scheme Intermediary Service Availability Issues
Summary
HMRC published guidance on the VAT Import One Stop Shop (IOSS) scheme for intermediary services, providing updates on service availability and known issues affecting the online portal. This informational guidance affects businesses involved in cross-border e-commerce imports to the UK and the EU. The page serves as a reference point for operational status and troubleshooting information.
What changed
HMRC published a guidance page tracking service availability and known issues for the VAT Import One Stop Shop (IOSS) scheme as it applies to intermediary online services. The IOSS enables businesses to register for VAT in the UK on distance sales of low-value goods imported from outside the UK. This page serves as an administrative notice providing operational status updates rather than introducing new compliance obligations.
Compliance officers overseeing cross-border e-commerce VAT obligations should monitor this page for real-time service availability updates and issue notifications. No immediate action is required beyond routine awareness. Businesses relying on IOSS for VAT reporting on imported goods should bookmark this resource for quick access to current system status. There are no new filing requirements, thresholds, or deadlines established by this document.
Source document (simplified)
Guidance
VAT Import One Stop Shop scheme for an intermediary: service availability and issues
Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) scheme for an intermediary online service.
From: HM Revenue & Customs Published 1 April 2026 Get emails about this page
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VAT Import One Stop Shop scheme for an intermediary ― service availability and issues
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Details
Latest updates on the availability and any issues affecting the VAT Import One Stop Shop (IOSS) scheme for an intermediary online service.
Updates to this page
Published 1 April 2026
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