Schedule 9ZA, Part 1, paragraph 6(7)

For the purposes of this paragraph a person belongs in a member State if— the person is taxable in a member State, the person does not have any business establishment or other fixed establishment in Northern Ireland, the person's usual place of residence is not in Northern Ireland, the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph 7, to make a request to be so identified, and the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person's behalf, and is not for the time being required to appoint one who would be identified for those purposes.

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Source: legislation.gov.uk · retrieved 2026-07-28