Value Added Tax Act 1994

[F1 Becoming registered U.K.

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

5 (1) The Commissioners must register a person (“P”) under the OSS scheme if P— U.K.

(a) satisfies them that the requirements for registration are met (see paragraph 4), and

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

(2) A registration request must state—

(a) P's name and postal and electronic addresses (including any websites),

(b) whether or not P has begun to make scheme supplies and (if so) the date on which P began to do so, and

(c) whether or not P has previously been identified under a non-UK scheme and (if so) the date on which P was first identified under the scheme concerned.

(3) A registration request must—

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

(b) be made by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.]