If I sell to Northern Ireland, do I need to add those sales to my IOSS return?

If you're registered for IOSS, sales to Northern Ireland that qualify have to be reported on the IOSS return.

IOSS qualifying sales are:

• Goods outside the EU and UK at the point of sale
• Sold to consumers, not businesses
• Shipped in consignments with an intrinsic value of £135 (€150) or less

If you have an order that doesn't qualify for IOSS, it needs to be reported on your UK VAT return.