The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 No. 1164

PART 1 Amendments to the Value Added Tax Act 1994

Amendments to Schedule 9ZD to the Value Added Tax Act 1994

7.  In Part 4 (persons registered under non-UK special accounting schemes), after paragraph 21 insert—

“Availability of records

21A.— (1) A person (“P”) who is a participant in a non-UK special scheme must keep and make available to the Commissioners, on request, obligatory records.

(2) The records must be made available by electronic means.

(3) In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation.”.