Schedule 9ZE, Part 2, paragraph 5

The Commissioners must register a person (“P”) under the IOSS scheme if P— satisfies them that the requirements for registration are met (see paragraph 4), and makes a request in accordance with this paragraph (a “registration request”). A registration request must state— P's name and postal and electronic addresses (including any websites); the number (if any) P has been allocated by the tax authorities in the country in which P belongs; the date on which P began, or intends to begin, making qualifying supplies of goods. A registration request must include a statement— that P is not established in a member State, or that P is so established, but is represented by an IOSS representative established in Northern Ireland. A registration request must— contain any further information, and any declaration about its contents, that the Commissioners may by regulations require, and 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.

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