Value Added Tax Act 1994 section 48 / Schedule 9ZA paragraph 25

VAT representatives

Paragraph 25 of Schedule 9ZA extends the VAT representative and security requirements of section 48 to non-taxable persons who acquire goods in Northern Ireland from other member states.

• Section 48 of VATA 1994 sets out rules on appointing VAT representatives and providing security for VAT obligations.
• These rules already apply to persons who are not registered for VAT but who make taxable supplies.
• Paragraph 25 extends the same rules to persons who are not registered for VAT but who acquire goods in Northern Ireland from one or more EU member states.
• This ensures that non-taxable persons involved in cross-border goods movements into Northern Ireland are subject to the same VAT representative and security requirements as those making taxable supplies.