Value Added Tax Act 1994 section Schedule 9ZE paragraph 32

Register

Section Schedule 9ZE paragraph 32 sets out the registration requirements for IOSS representatives, including the information they must provide and the powers HMRC have to make further rules about IOSS representative registration.

• Before being registered as an IOSS representative, a person must provide the specific information required by Article 369p(2) and (3) of the VAT Directive to HMRC.
• HMRC may make additional regulations or publish notices setting out further requirements for the registration process.
• These further rules can cover matters such as linking representatives to the persons they represent in the register, setting conditions for registration or cancellation, and requiring notification when an appointment starts or ends.
• HMRC may also refuse or cancel an IOSS representative's registration in specified circumstances, and set out how appointments are made or treated as having ended.