Value Added Tax Act 1994 section Schedule 9ZD paragraph 8

Notification of changes etc.

Section Schedule 9ZD paragraph 8 requires persons registered under the One Stop Shop (OSS) scheme to notify HMRC of key dates and changes, and sets out how such notifications must be communicated.

• A person registered under the OSS scheme must tell HMRC the date they first make scheme supplies, unless this was already provided at registration.
• Any changes required to be notified under Article 57h of the Implementing Regulation must also be reported to HMRC.
• All notifications must be made electronically, in the manner directed by HMRC through published notices or regulations.
• HMRC has discretion to specify the precise electronic means and format for these communications.