SCHEDULES

F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

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

PART 2Registration

Persons who may be registered

4

A person (“P”) may register under the IOSS scheme if—

a

P makes or intends to make one or more qualifying supplies of goods in the course of a business that P carries on,

b

one of the following applies—

i

P is established in Northern Ireland,

ii

P is established in a country or territory with which the EU has concluded an agreement making provision corresponding or similar to that contained in Council Directive 2010/24/EU or Regulation (EU) No 904/2010, or

iii

P is represented by an IOSS representative established in Northern Ireland (see Part 5),

c

P is not identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive, and

d

P is not barred from registering by—

i

the second paragraph of Article 369l(3) of the VAT Directive, or

ii

any provision of the Implementing Regulation.