Schedule 9ZE, Part 6, paragraph 34

Notwithstanding any provision in this Act to the contrary ..., a participant in a special scheme is not required to be registered under this Act by virtue of making qualifying supplies of goods. Where a participant in a special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of— that the scheme participant is registered under this Act. whether or not VAT is chargeable under this Act on those supplies, how much VAT is chargeable under this Act on those supplies, and any other matter that the Commissioners may specify by regulations, A supply made by a participant in a special scheme is a “relevant supply” if— the value of the supply must be accounted for in a special scheme return, and the supply is treated as made in the United Kingdom. References in this Schedule to a person being registered under this Act do not include a reference to that person being registered under the IOSS scheme.

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