Textual Amendments
F1Schs. 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
31(1)A person may register as an IOSS representative for the purposes of the IOSS scheme if the person is established in Northern Ireland.U.K.
(2)A person may not be represented by more than one IOSS representative at a time.
32(1)Before a person (“R”) can be registered as an IOSS representative, R must provide to the Commissioners the information required by Article 369p(2) and (3) of the VAT Directive.U.K.
(2)The Commissioners may by regulations or by means of a notice published by them make further provision about the registration of a person as an IOSS representative.
(3)The provision that may be made under sub-paragraph (2) includes provision—
(a)requiring the registration of the names of IOSS representatives against the names of the person (or persons) they represent in the register kept for the purposes of this Schedule;
(b)imposing requirements to be met before a person may be registered in that register as an IOSS representative or before such registration may be cancelled;
(c)making it the duty of an IOSS representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that the representative's appointment has taken effect or has ceased to have effect;
(d)allowing the Commissioners to refuse to register a person as an IOSS representative, or to cancel a person's registration as an IOSS representative, in such circumstances as may be specified in the regulations;
(e)as to the manner and circumstances in which a person is to be appointed, or is to be treated as having ceased to be, an IOSS representative;
(f)about the making or deletion of entries relating to IOSS representatives in the register kept for the purposes of this Schedule.
33U.K.Where a person registered under the IOSS scheme (“P”) is represented by an IOSS representative (“R”), R—
(a)may act on P's behalf in relation to the IOSS scheme,
(b)must secure (where appropriate by acting on P's behalf) P's compliance with and discharge of the obligations and liabilities to which P is subject by virtue of or under this Schedule, and
(c)is personally liable in respect of—
(i)any failure to secure P's compliance with or discharge of any such obligation or liability, and
(ii)anything done for purposes connected with acting on P's behalf,
as if the obligations and liabilities imposed on P were imposed jointly and severally on R and P.]