Value Added Tax Act 1994 section Schedule 9ZE paragraph 5

Becoming registered

Section Schedule 9ZE paragraph 5 sets out the process for becoming registered under the Import One Stop Shop (IOSS) scheme, including the information that must be provided in a registration request and how that request must be submitted.

• HMRC must register a person under the IOSS scheme if the registration requirements are met and a valid registration request is submitted.
• The registration request must include the applicant's name, postal and electronic addresses, any tax identification number from their home country, and the date they began or intend to begin making qualifying supplies of goods.
• The request must confirm either that the applicant is not established in an EU member state, or that they are established in a member state but are represented by an IOSS representative based in Northern Ireland.
• The request must be submitted electronically in the manner directed by HMRC and must include any additional information or declarations that HMRC may require by regulations.