Pay the VAT due on your Import One Stop Shop VAT return

How to pay the VAT due on your Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.

Before you pay your Import One Stop Shop (IOSS) VAT return, you should find out how to submit your return and the records you’ll need to keep.

You can pay VAT due on your return by using the online service: 

If the deadline is on a weekend or bank holiday, you must make sure your payment reaches HMRC by the end of the previous working day. 

If you miss the payment deadline for 3 consecutive tax periods, you will be excluded from the scheme. This means your registration will be automatically cancelled. You may also need to pay a penalty, interest or both.

This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.

If you disagree with HMRC’s decision to exclude you from the scheme, you can either:

You need your 12-digit IOSS VAT identification number. 

You can find this on your IOSS registration certificate.

If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

You can pay online using one of the following methods: 

Online services may be slow during busy times. Check if there are any problems with this service.

You can also make payments and view your payment history by accessing the VAT IOSS scheme through your HMRC business tax account.

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option. 

You will be directed to sign into your online or mobile banking account to approve your payment. 

You’ll need to have your online banking details ready to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

You can select a date to pay, as long as it’s before your payment is due.