Value Added Tax Act 1994 Schedule 9ZD paragraph 4

Persons who may be registered

Paragraph 4 sets out who is eligible to register under the One Stop Shop (OSS) scheme, the circumstances in which registration is permitted or required, and the grounds on which a person may be barred from registering.

• A person making or intending to make scheme supplies in the course of business may register under the OSS scheme, provided they meet one of the specified establishment or connection criteria relating to Northern Ireland
• Eligibility depends on whether the business is established in Northern Ireland, has a fixed establishment there, or makes (or intends to make) scheme supplies from Northern Ireland to an EU member state without having a fixed establishment in a member state
• A person who is already a participant in a non-UK OSS scheme is barred from registering under the UK OSS scheme
• Registration under the OSS scheme is compulsory if a person intends to account for VAT on scheme supplies, even if they are already registered for VAT under the VAT Act 1994