Value Added Tax Act 1994 Schedule 9ZE paragraph 3

The register

Paragraph 3 establishes that HMRC must maintain a single register of all persons registered under the Import One Stop Shop (IOSS) scheme.

  • HMRC is responsible for keeping the IOSS register.
  • All persons registered under the IOSS scheme are recorded in one single register.
  • The register is maintained specifically for the purposes of the IOSS scheme.
  • Registration in this register is a requirement for participation in the scheme.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member