Schedule 9ZE, Part 5, paragraph 32(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Before a person (“R”) can be registered as an IOSS representative, R must provide to the Commissioners the information required by Article 369p(2) and (3) of the VAT Directive.
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Source: legislation.gov.uk · retrieved 2026-07-28