Value Added Tax Act 1994 section Schedule 9ZE paragraph 11

IOSS scheme returns

Paragraph 11 of Schedule 9ZE sets out the obligation for persons registered under the Import One-Stop Shop (IOSS) scheme to submit returns, and defines what constitutes a reporting period.

• Anyone registered (or previously registered) under the IOSS scheme must submit an IOSS scheme return to HMRC for each reporting period.
• A reporting period is each calendar month during which the person is registered, whether for the whole month or only part of it.
• The return obligation applies even if registration only covers a portion of a particular month.
• There is no exemption from filing simply because registration started or ended partway through a month.