PART 3OBLIGATIONS IMPOSED ON APPROVED PERSONS
Verification of a customer’s VAT registration number11
1
An approved person must verify the—
a
VAT registration number, or
b
reference number relating to a customer’s exemption from VAT registration issued by the Commissioners (“VAT exemption reference number”)
held in relation to each customer in accordance with any specified verification process.
2
Verification in relation to each customer, must be—
a
carried out for the first time on or before the latest of—
i
30th April 2019,
ii
the end of the period of 30 days beginning with the day on which the approved person receives a notice of approval, and
iii
the end of the period of 60 days beginning with the day on which the approved person begins to carry on a third country goods fulfilment business with a customer, and
b
repeated in accordance with a specified frequency or, if different, the frequency set out in the notice of approval.
3
If the verification process does not verify a customer VAT registration number or VAT exemption reference number, an approved person must notify the Commissioners, within 30 days beginning with the day on which the verification is carried out.