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VAT OSS: businesses not registered for VAT

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HMRC has published a new notice setting out further details for registrations under the VAT one-stop shop scheme (OSS). The notice has the force of law under VATA 1994 Sch 9ZD paras 5(3)(b) and 7.

The notice provides that a person who makes a request for registration under the OSS scheme must have a valid VAT registration number and be identified as a ‘relevant Northern Ireland trader’ under Part 6 of the VAT (Northern Ireland) (EU Exit) Regulations, SI 2020/1546.

Alternatively, a person who is not registered for VAT in the UK and who wishes to make a request for registration under the OSS scheme must make a request to be allocated a valid VAT registration number for the purposes of OSS. The notice sets out various procedural requirements for OSS registrations in such circumstances.

HMRC’s previous notice on OSS registration, published on 25 October 2021, confirmed that applications must be made online using HMRC’s VAT OSS portal and that those applications should include information ‘as determined by HMRC in accordance with paragraph 7 of Sch 9ZD’. This latest notice provides further information under that paragraph.

Issue: 1558
Categories: News