Value Added Tax Act 1994

[F1 [F2 13A (1) Schedule 26 to FA 2021 (penalties for failure to pay tax) has effect subject to the following modifications. U.K.

(2) Paragraph 1(1) has effect as if in the table headed “Value added tax”, after item 1 there were inserted—

“1A	Amount of UK VAT payable under paragraph 10(2) of Schedule 9ZD to VATA 1994	The date determined in accordance with paragraph 13(1) of Schedule 9ZD to VATA 1994 as the date by which the amount must be paid
1B	Amount of UK VAT payable under paragraph 10(2) of Schedule 9ZE to VATA 1994	The date determined in accordance with paragraph 13(1) of Schedule 9ZE to VATA 1994 as the date by which the amount must be paid
1C	Amount of UK VAT payable to the tax authorities for the administering member State under a non-UK scheme in respect of scheme supplies treated as made in the United Kingdom	The date by which a non-UK return relating to the amount must be submitted
1D	Amount of UK VAT payable to the tax authorities for the administering member State under a special scheme in respect of qualifying supplies of goods treated as made in the United Kingdom	The date by which a special scheme return relating to the amount must be submitted ”.

(3) Paragraph 1(2) has effect as if—

(a) the words from “annual” to the end became paragraph (a), and

(b) after that paragraph there were inserted—

“(b) terms used in entries 1A and 1C that are also used in Schedule 9ZD to VATA 1994 have the meanings given in that Schedule, and

(c) terms used in entries 1B and 1D that are also used in Schedule 9ZE to VATA 1994 have the meanings given in that Schedule”.

(4) Paragraph 3 has effect as if—

(a) after sub-paragraph (2) there were inserted—

“(2A) An assessment or determination is also made by HMRC in default of a return if it is made where—

(a) a person is required to submit an OSS scheme return or a relevant non-UK return (within the meanings of Schedule 9ZD to VATA 1994) or a relevant special scheme return (within the meaning of Schedule 9ZE to VATA 1994),

(b) that person fails to submit the return on or before the date by which it is required to be submitted, and

(c) if the return had been submitted as required the return would have shown that an amount falling within item 1A, 1B, 1C or 1D of the table in paragraph 1 headed “Value added tax” was due and payable.”;

(b) in sub-paragraph (3), after “(2)” there were inserted “or (2A)”.]]

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

F2 Sch. 9ZF para. 13A and cross-heading inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2))