Value Added Tax Act 1994

[F1 PART 2 U.K. Union scheme: registration

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

The register U.K.

3 U.K. Persons registered under the scheme provided for by this Schedule (“the Union scheme”) are to be registered in a single register kept by the Commissioners for the purposes of the scheme.

Persons who may be registered U.K.

4 (1) A person may register under the Union scheme if all the following conditions are met— U.K.

(a) the person makes or intends to make one or more qualifying supplies of scheme services in the course of a business that the person carries on;

(b) either the person's business is established in the United Kingdom or (if the person's business is not established in any member State) the person has a fixed establishment in the United Kingdom;

(c) the person is not barred from registering by sub-paragraph (3), by the second paragraph of Article 369a(2) of Directive 2006/112/EC or by any provision of the Implementing Regulation;

(d) the person is registered under Schedule 1.

(2) A supply of scheme services is a “qualifying supply of scheme services” if the following conditions are met.

1 The recipient of the services must belong in a member State other than the United Kingdom and must not be a relevant business person.

2 The person making the supply must not have a fixed establishment in the member State in which the recipient belongs.

(3) A person may not be registered under the Union scheme if the person is a participant in a non-UK special scheme (see paragraph 38(1)).

Becoming registered U.K.

5 (1) The Commissioners must register under the Union scheme any person who— U.K.

(a) satisfies them that the requirements for registration are met, and

(b) makes a request in accordance with this paragraph (a “registration request”).

(2) A registration request made by a person must state the person's—

(a) name and postal address, and

(b) electronic addresses (including any websites).

(3) A registration request made by a person must also state—

(a) whether or not the person has begun to make qualifying supplies of scheme services, and

(b) (if applicable) the date on which the person began to do so.

(4) A registration request made by a person must also state—

(a) whether or not the person has previously been identified under a non-UK special scheme, and

(b) (if applicable) the date on which the person was first identified under the scheme concerned.

(5) A registration request—

(a) must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;

(b) must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.

Notification of changes etc U.K.

6 (1) A person registered under the Union scheme must inform the Commissioners of the date when the person first makes qualifying supplies of scheme services (unless the person has already given the Commissioners the information mentioned in paragraph 5(3)(b)). U.K.

(2) That information, and any information a person is required to give under Article 57h of the Implementing Regulation (notification of certain changes), must be communicated by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.

Cancellation of registration U.K.

7 U.K. The Commissioners must cancel the registration under the Union scheme of a person if—

(a) the person has ceased to make, or no longer intends to make, supplies of scheme services and has notified them of that fact;

(b) they otherwise determine that the person has ceased to make, or no longer intends to make, supplies of scheme services;

(c) the person has ceased to satisfy any of the other conditions for registration in paragraph 4(1) and has notified them of that fact,

(d) they otherwise determine that the person has ceased to satisfy any of those conditions, or

(e) they determine that the person has persistently failed to comply with the person's obligations under this Schedule or the Implementing Regulation.]