SCHEDULES

[F1SCHEDULE 9ZDU.K.Distance selling of goods from Northern Ireland: special accounting scheme

PART 2U.K.Registration

The registerU.K.

3U.K.Persons registered under the OSS scheme are to be registered in a single register kept by the Commissioners for the purposes of the scheme.

Persons who may be registeredU.K.

4(1)A person (“P”) may register under the OSS scheme if—U.K.

(a)P makes or intends to make one or more scheme supplies in the course of a business that P carries on,

(b)one of the following applies—

(i)P's business is established in Northern Ireland,

(ii)P's business is not established in Northern Ireland or a member State but P has a fixed establishment in Northern Ireland, or

(iii)P's business is not established in Northern Ireland or a member State and P does not have a fixed establishment in Northern Ireland, but P makes or intends to make scheme supplies from Northern Ireland to a member State and does not have a fixed establishment in a member State, and

(c)P is not barred from registering by—

(i)sub-paragraph (2),

(ii)the second or third paragraph of Article 369a(2) of the VAT Directive, or

(iii)any provision of the Implementing Regulation.

(2)P may not be registered under the OSS scheme if they are a participant in a non-UK scheme (see para 38(1)).

(3)P must register under the OSS scheme if P intends to account for VAT on scheme supplies even if P is F2... registered under this Act.

Becoming registeredU.K.

5(1)The Commissioners must register a person (“P”) under the OSS scheme if P—U.K.

(a)satisfies them that the requirements for registration are met (see paragraph 4), and

(b)makes a request in accordance with this paragraph (a “registration request”).

(2)A registration request must state—

(a)P's name and postal and electronic addresses (including any websites),

(b)whether or not P has begun to make scheme supplies and (if so) the date on which P began to do so, and

(c)whether or not P has previously been identified under a non-UK scheme and (if so) the date on which P was first identified under the scheme concerned.

(3)A registration request must—

(a)contain any further information, and any declaration about its contents, that the Commissioners may by regulations require, and

(b)be made by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.

Date on which registration takes effectU.K.

6U.K.Where a person (“P”) is registered under this Schedule, P's registration takes effect on the date determined in accordance with Article 57d of the Implementing Regulation.

Further provision about registrationU.K.

7U.K.The Commissioners may, by means of a notice published by them, make further provision about registration under this Schedule.

Notification of changes etcU.K.

8(1)A person (“P”) registered under the OSS scheme must inform the Commissioners of the date when P first makes scheme supplies (unless P has already given the Commissioners that information under paragraph 5(2)(b)).U.K.

(2)That information, and any information P is required to give under Article 57h of the Implementing Regulation (notification of certain changes), must be communicated by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.

Cancellation of registrationU.K.

9U.K.The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if—

(a)P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact;

(b)the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies;

(c)P has ceased to satisfy any of the other requirements for registration in paragraph 4(1) and has notified the Commissioners of that fact,

(d)the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or

(e)the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.]