SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 2Registration
Persons who may be registered
4
A person (“P”) may register under the IOSS scheme if—
a
P makes or intends to make one or more qualifying supplies of goods in the course of a business that P carries on,
b
one of the following applies—
i
P is established in Northern Ireland,
ii
P is established in a country or territory with which the EU has concluded an agreement making provision corresponding or similar to that contained in Council Directive 2010/24/EU or Regulation (EU) No 904/2010, or
iii
P is represented by an IOSS representative established in Northern Ireland (see Part 5),
c
P is not identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive, and
d
P is not barred from registering by—
i
the second paragraph of Article 369l(3) of the VAT Directive, or
ii
any provision of the Implementing Regulation.
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