# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 24: Request to be identified and obligation to request to be identified

Extent: E+W+S+N.I.

(1) A person who has not been notified in accordance with regulation 23 (T) must within 30 days of undertaking a relevant transaction—
(a) request the Commissioners to identify T for the purposes of VAT in Northern Ireland; and
(b) notify the Commissioners of such details of the relevant transactions T has undertaken as the Commissioners may specify in a notice.
(2) The Commissioners must specify in a notice the form and manner in which the request referred to in paragraph (1)(a) and the notification referred to in paragraph (1)(b) must be given.
(3) In such a case the Commissioners must where they are satisfied that T is a relevant Northern Ireland trader identify T for the purposes of VAT in Northern Ireland with effect from the date on which T first undertook a relevant transaction.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/24 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.