Value Added Tax Act 1994 section Schedule 9ZE para 4

Persons who may be registered

Section Schedule 9ZE paragraph 4 sets out the eligibility conditions that a person must satisfy in order to register under the Import One Stop Shop (IOSS) scheme for VAT purposes.

• The person must make, or intend to make, qualifying supplies of goods in the course of a business they carry on.
• The person must be established in Northern Ireland, established in a country with a relevant mutual assistance agreement with the EU, or be represented by an IOSS representative established in Northern Ireland.
• The person must not already be identified for the IOSS scheme under the law of any EU member state.
• The person must not be barred from registering under the relevant provisions of the VAT Directive or its implementing regulation.