Value Added Tax Act 1994 Schedule 3BA

Part 2 Union scheme: registration

Schedule 3BA Part 2 sets out the rules for registering under the Union scheme, which allows businesses established in the UK to account for VAT on certain cross-border supplies of services to consumers in other countries.

• HMRC maintains a single register of persons registered under the Union scheme, and eligible persons must already be registered for UK VAT under Schedule 1
• To register, a business must make qualifying supplies of scheme services, be established or have a fixed establishment in the UK, and not be barred from registering
• Registered persons must notify HMRC electronically within ten days of the end of the month in which they first make qualifying supplies of scheme services
• HMRC must cancel a registration if the person stops making scheme supplies, no longer meets the registration conditions, or persistently fails to comply with their obligations