SCHEDULES

[F1 SCHEDULE 9ZE U.K.Distance selling of goods imported to Northern Ireland: special accounting scheme

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

PART 2 U.K.Registration

The register U.K.

3 U.K.Persons registered under the IOSS 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 U.K.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.

Becoming registered U.K.

5 (1) The Commissioners must register a person (“P”) under the IOSS 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) the number (if any) P has been allocated by the tax authorities in the country in which P belongs;

(c) the date on which P began, or intends to begin, making qualifying supplies of goods.

(3) A registration request must include a statement—

(a) that P is not established in a member State, or

(b) that P is so established, but is represented by an IOSS representative established in Northern Ireland.

(4) 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.

Date on which registration takes effect U.K.

6 U.K.Where a person (“P”) is registered under this Schedule, P's registration takes effect on the date determined in accordance with Article 57d of the Implementing Regulation.

Further provision about registration U.K.

7 (1) Where the Commissioners register a person under the IOSS scheme who is an IOSS representative the Commissioners must also register under the IOSS scheme each person represented by the representative. U.K.

(2) The Commissioners may, by means of a notice published by them, make further provision about registration under this Schedule.

Notification of changes etc U.K.

8 U.K.A notification under Article 57h of the Implementing Regulation (notification of certain changes) must be given 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 prescribe.

Cancellation of registration U.K.

9 U.K.The Commissioners must cancel the registration of a person (“P”) under the IOSS scheme if—

(a) P has ceased to make, or no longer intends to make, qualifying supplies of goods and has notified the Commissioners of that fact,

(b) the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies,

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

(d) the Commissioners otherwise determine that P has ceased to satisfy any of those conditions,

(e) the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation, or

(f) any of the circumstances described in Article 369r(3)(a) to (e) of the VAT Directive occur in relation to P.]