Schedule 9ZA, Part 9, paragraph 48(2)

A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) becomes liable to be registered under this Part of this Schedule where— the person has exercised any option, in accordance with the law of any member State where the person is taxable, for treating relevant supplies made by that person as taking place outside that member State, the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State, and the person makes a relevant supply at a time when the option is in force in relation to that person.

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