Value Added Tax Act 1994 section 35

De-registration

Section 35 of Schedule 9ZE allows a person who is VAT-registered solely because they make or intend to make qualifying supplies of goods to cancel that registration when they intend to register instead under the One Stop Shop scheme or an equivalent EU member State scheme.

• Applies only where a person's VAT registration under Schedule 1 or 1A exists solely because of qualifying supplies of goods
• The person must satisfy HMRC that they intend to apply for registration under the One Stop Shop scheme (Schedule 9ZE) or under an equivalent EU member State identification scheme
• Upon the person's request, HMRC may cancel the existing Schedule 1 or 1A registration
• Cancellation takes effect from the date of the request or a later date agreed between the person and HMRC