Value Added Tax Act 1994 section Sch 9ZD para 5

Becoming registered

Section Sch 9ZD para 5 sets out the process by which a person becomes registered under the One Stop Shop (OSS) scheme, including the information that must be included in a registration request and how it must be submitted.

• HMRC must register a person under the OSS scheme if they meet the eligibility requirements and submit a valid registration request.
• The registration request must include the person's name, postal and electronic addresses (including websites), and details of whether they have already started making scheme supplies.
• The request must also state whether the person has previously been identified under a non-UK equivalent scheme, and if so, the date they were first identified.
• The request must be submitted electronically in the manner directed by HMRC and must contain any additional information or declarations that HMRC requires by regulations.