# Value Added Tax Act 1994, Paragraph 4


A person (“P”) may register under the IOSS scheme if—
(a) P makes or intends to make one or more qualifying supplies of goods in the course of a business that P carries on,
(b) one of the following applies—
(i) P is established in Northern Ireland,
(ii) P is established in a country or territory with which the EU has concluded an agreement making provision corresponding or similar to that contained in Council Directive 2010/24/EU or Regulation (EU) No 904/2010, or
(iii) P is represented by an IOSS representative established in Northern Ireland (see Part 5),
(c) P is not identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive, and
(d) P is not barred from registering by—
(i) the second paragraph of Article 369l(3) of the VAT Directive, or
(ii) any provision of the Implementing Regulation.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.