SCHEDULES

[F1SCHEDULE 9ZDU.K.Distance selling of goods from Northern Ireland: special accounting scheme

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

PART 2U.K.Registration

Persons who may be registeredU.K.

4(1)A person (“P”) may register under the OSS scheme if—U.K.

(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 F2... registered under this Act.]

Textual Amendments