SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 2Registration
Becoming registered
5
1
The Commissioners must register a person (“P”) under the IOSS scheme if P—
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.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 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)