Registration in respect of distance selling from other Member States: relevant supplies
Schedule 2, paragraphs 1 and 4 provide that, to be registered under Schedule 2, the person must make relevant supplies. The definition of a relevant supply in Schedule 2, paragraph 9 is:
- a supply involving the removal of the goods to the UK by or under the direction of the supplier
- the supply does not involve the installation or assembly of the goods in the UK
- the person acquiring the goods in the UK is not a taxable person
- the supply is made on or after 1 January 1993 and in the course or furtherance of the supplier’s business
- the supply is neither of exempt goods nor of goods subject to excise duty, new means of transport or part of the assets of the business (as defined in VAT Act 1994 Schedule 4, paragraphs 5(1) and 6).