Value Added Tax Act 1994 section 9

Cancellation of registration

Section 9 sets out the circumstances in which HMRC must cancel a person's registration under the Import One Stop Shop (IOSS) scheme.

• HMRC must cancel IOSS registration where the registered person has stopped making, or no longer intends to make, qualifying supplies of goods — whether notified by the person themselves or determined by HMRC.
• Registration must also be cancelled if the person no longer satisfies any of the other conditions required for registration, again whether reported by the person or identified by HMRC.
• HMRC must cancel registration where the person has persistently failed to comply with their obligations under the IOSS scheme rules or the relevant implementing regulation.
• Cancellation is also required if any of the specific circumstances set out in the VAT Directive (Article 369r(3)(a) to (e)) arise in relation to the registered person.