Value Added Tax Act 1994 Schedule 9ZE paragraph 7

Further provision about registration

Paragraph 7 deals with the registration requirements when an IOSS representative is registered, and the power of HMRC to make further rules about registration.

• When HMRC registers an IOSS representative, they must also register every person that the representative acts for under the IOSS scheme.
• Registration of the representative automatically triggers registration of all the businesses they represent.
• HMRC has the power to publish notices setting out additional rules and requirements about IOSS registration.
• These published notices allow HMRC to update registration procedures without needing new legislation.