11.—(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 [F1an imported 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.
Textual Amendments
F1Words in reg. 11(2)(a)(iii) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(8); S.I. 2020/1641, reg. 2, Sch.
Commencement Information