Schedule 9ZD, Part 2, paragraph 4

A person (“P”) may register under the OSS scheme if— P makes or intends to make one or more scheme supplies in the course of a business that P carries on, one of the following applies— P's business is established in Northern Ireland, P's business is not established in Northern Ireland or a member State but P has a fixed establishment in Northern Ireland, or 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 P is not barred from registering by— sub-paragraph (2), the second or third paragraph of Article 369a(2) of the VAT Directive, or any provision of the Implementing Regulation. P may not be registered under the OSS scheme if they are a participant in a non-UK scheme (see para 38(1)). P must register under the OSS scheme if P intends to account for VAT on scheme supplies even if P is ... registered under this Act.

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