SCHEDULES
F2SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
PART 2Registration
Persons who may be registered
4
1
A person (“P”) may register under the OSS scheme if—
a
P makes or intends to make one or more scheme supplies in the course of a business that P carries on,
b
one of the following applies—
i
P's business is established in Northern Ireland,
ii
P's business is not established in Northern Ireland or a member State but P has a fixed establishment in Northern Ireland, or
iii
P's business is not established in Northern Ireland or a member State and P does not have a fixed establishment in Northern Ireland, but P makes or intends to make scheme supplies from Northern Ireland to a member State and does not have a fixed establishment in a member State, and
c
P is not barred from registering by—
i
sub-paragraph (2),
ii
the second or third paragraph of Article 369a(2) of the VAT Directive, or
iii
any provision of the Implementing Regulation.
2
P may not be registered under the OSS scheme if they are a participant in a non-UK scheme (see para 38(1)).
3
P must register under the OSS scheme if P intends to account for VAT on scheme supplies even if P is F1... registered under this Act.
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