Who is eligible to register as an IOSS representative under section 31 of the Value Added Tax Act 1994?

Under section 31 of the Value Added Tax Act 1994, a person may register as an IOSS representative only if they are established in Northern Ireland. This means the representative must have a business presence or be located in Northern Ireland to qualify for registration under the Import One-Stop Shop scheme.

How many IOSS representatives can a person have at one time under United Kingdom VAT law?

A person using the IOSS scheme may not be represented by more than one IOSS representative at any given time. This restriction ensures a single, clearly identifiable intermediary is responsible for the person's VAT obligations, avoiding confusion or duplication of responsibilities under the scheme.

What is the purpose of the IOSS scheme under the Value Added Tax Act 1994?

The Import One-Stop Shop (IOSS) scheme simplifies VAT accounting for certain imports into Northern Ireland. It allows eligible persons to act as intermediary representatives for non-UK sellers making low-value sales of goods to consumers, streamlining VAT reporting obligations through a single point of representation.

Can an overseas seller change their IOSS representative under the scheme?

Yes, an overseas seller may change their IOSS representative, but they must first end the existing arrangement with the current representative before appointing another. At no point may the seller have more than one IOSS representative acting on their behalf simultaneously under the scheme.

Value Added Tax Act 1994 section 31

Eligibility and representation

Section 31 sets out the eligibility requirements for registering as an IOSS representative and limits the number of representatives a person may have under the IOSS scheme.

A person may register as an IOSS representative only if they are established in Northern Ireland.
The IOSS scheme allows eligible persons to act as intermediary representatives for non-UK sellers.
A person using the IOSS scheme may not be represented by more than one IOSS representative at any given time.
These rules ensure clear accountability by maintaining a single point of representation under the scheme.

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