Value Added Tax Act 1994 section Schedule 9ZE paragraph 33

Duties and obligations

Paragraph 33 sets out the duties, obligations and personal liabilities of an IOSS representative who acts on behalf of a person registered under the Import One Stop Shop (IOSS) scheme.

• An IOSS representative may act on behalf of the registered person in all matters relating to the IOSS scheme.
• The representative must ensure the registered person complies with and discharges all obligations and liabilities arising under the IOSS schedule.
• The representative is personally liable for any failure to secure the registered person's compliance, and for anything done while acting on the registered person's behalf.
• The obligations and liabilities are treated as imposed jointly and severally on both the representative and the registered person.