The IUPAC name of $H_2SO_4$ is:

1. The IUPAC system requires the oxidation state of the central atom to be shown. 2. Here the central atom is sulphur, not hydrogen. 3. Working it out: each hydrogen is $+1$ and each oxygen is $-2$, so $2(+1)+S+4(-2)=0$. 4. That gives $S=+6$, written as the Roman numeral VI. 5. The name is therefore sulphuric (VI) acid; calling it hydrogen sulphate treats hydrogen as the central atom. _Source: NECTA CSEE 2021 Chemistry 032, Question 1: Multiple Choice, item (v)_