Value Added Tax Act 1994 section 34

Registration under this Act

Section 34 of Schedule 9ZE explains how VAT registration interacts with participation in a special scheme, establishing that scheme participants do not need separate UK VAT registration solely for their qualifying supplies of goods, while ensuring VAT is still properly charged on relevant supplies.

• Participants in a special scheme are generally exempt from the requirement to register for UK VAT solely because they make qualifying supplies of goods, although a limited exception applies in relation to certain registration thresholds.
• Where a scheme participant makes relevant supplies, they are treated as if they were registered under the VAT Act for the purposes of determining whether VAT is chargeable, how much VAT is due, and any other matters HMRC may specify in regulations.
• A supply counts as a "relevant supply" only if its value must be reported in a special scheme return and the supply is treated as made in the United Kingdom.
• References to being registered under the VAT Act elsewhere in Schedule 9ZE do not include registration under the Import One-Stop Shop (IOSS) scheme.