Value Added Tax Act 1994 section 7

Identification of persons for the purposes of VAT in Northern Ireland [VATA 1994 Sch 9ZA para 7]

Section 7 of Schedule 9ZA establishes the framework for identifying persons for VAT purposes in Northern Ireland, including who qualifies, how identification is communicated, and the regulatory powers of HMRC in this area.

• HMRC may make regulations to identify persons for VAT purposes in Northern Ireland, and only persons who are VAT-registered, enrolled in the One Stop Shop (OSS) scheme or a non-UK scheme, or acting as a VAT representative may be so identified.
• Regulations may cover when a person may or must request identification, when HMRC may identify a person without a request, notification requirements, deemed identification, and when identification ceases.
• A prescribed means of communicating a person's identification status — known as an "NI VAT identifier" — may be established by regulations, along with rules on when it may or must be used, such as in connection with transactions or returns.
• The provisions give HMRC broad regulatory powers to manage the identification system, reflecting the unique VAT position of Northern Ireland under the Windsor Framework arrangements with the EU.