Schedule 9ZE, Part 2, paragraph 4

A person (“P”) may register under the IOSS scheme if— P makes or intends to make one or more qualifying supplies of goods in the course of a business that P carries on, one of the following applies— P is established in Northern Ireland, P is established in a country or territory with which the EU has concluded an agreement making provision corresponding or similar to that contained in Council Directive 2010/24/EU or Regulation (EU) No 904/2010, or P is represented by an IOSS representative established in Northern Ireland (see Part 5), P is not identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive, and P is not barred from registering by— the second paragraph of Article 369l(3) of the VAT Directive, or any provision of the Implementing Regulation.

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