Value Added Tax Act 1994 Schedule 3B

Part 1: Electronic, telecommunication and broadcasting services: non-union scheme

Schedule 3B Part 1 establishes a simplified VAT registration scheme for businesses outside the UK and EU that supply electronic, telecommunication or broadcasting services to non-business consumers in the UK or EU.

• The non-union scheme allows businesses with no establishment in the UK or EU to register with HMRC for VAT on supplies of electronic, telecommunication and broadcasting services to non-business consumers
• Eligible businesses must not already be registered or identified for VAT anywhere in the EU or the Isle of Man, and must not be identified under the equivalent EU scheme
• Registration requests must be made electronically and include the business name, postal and electronic addresses, any tax reference numbers, the intended start date of qualifying supplies, and a declaration that the business is not already VAT-registered elsewhere in the EU or Isle of Man
• HMRC must cancel a registration if the business stops making qualifying supplies, ceases to meet the eligibility conditions, or persistently fails to comply with its obligations under the scheme

---