Which sales are included in the IOSS return?

Sales that are eligible to be reported on your IOSS return are:  

• Goods outside the EU 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 the relevant VAT return.