Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZD U.K. Distance selling of goods from Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 1 U.K. Introduction

Overview U.K.

1 U.K. In this Schedule—

(a) Parts 2 and 3 establish a special accounting scheme (the One Stop Shop scheme, referred to in this Schedule as the “OSS scheme”) which may be used by persons making intra-Community distance sales of goods from Northern Ireland to member States;

(b) Part 4 is about persons participating in schemes in member States that correspond to the OSS scheme;

(c) Part 5 is about the collection of non-UK VAT in relation to such corresponding schemes;

(d) Part 6 is about appeals;

(e) Part 7 contains definitions.

“Scheme supply” U.K.

2 U.K. For the purposes of this Schedule, “scheme supply” means a supply of goods that would be an “intra-Community distance sale of goods” within the meaning given by Article 14(4) of the VAT Directive if references in that Article to a “Member State” were read as if they included a reference to Northern Ireland F2 ....]

Textual Amendments

F2 Words in Sch. 9ZD para. 2 omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 3