Value Added Tax Act 1994

[F1 18 U.K. The Regulations have effect as if after regulation 213 there were inserted—

“PART 26 U.K. UK OSS and IOSS special accounting schemes: registration, notification of changes and returns

Interpretation U.K.

214 (1) In this Part—

• “applicant” means a person making a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act;

• “principal VAT Directive” means Council Directive 2006/112/EC of 28 November on the common system of value added tax;

• “relevant place” means Northern Ireland or a member State.

(2) In regulations 215 and 216, references to a number allocated under Article 362 of the principal VAT Directive mean a number allocated at any time under that Article.

Registration requests: OSS scheme U.K.

215 A registration request under paragraph 5 of Schedule 9ZD to the Act must contain details of—

(a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any relevant place in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that relevant place,

(b) any number previously allocated to the applicant by a member State or the United Kingdom under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that relevant place,

(c) where the applicant has previously been identified under a non-UK scheme (within the meaning of Schedule 9ZD to the Act), the date the applicant ceased to be so identified,

(d) whether the applicant is treated as a member of a group under any of sections 43A to 43D of the Act, and

(e) the name of any relevant place in which the applicant has a fixed establishment, and the address of each such fixed establishment.

Registration requests: IOSS scheme U.K.

216 A registration request under paragraph 5 of Schedule 9ZE to the Act must contain details of—

(a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any relevant place in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that relevant place, and

(b) any number previously allocated to the applicant by a member State or the United Kingdom under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369q of the principal VAT Directive, and the name of that relevant place.

Registration requests: declaration U.K.

217 A registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act must also contain a declaration by the applicant that the information the applicant has provided in the registration request is accurate and complete to the best of the applicant's knowledge.

Requirement to use electronic portal U.K.

218 The following communications must be made by using the electronic portal set up by the Commissioners for the purposes of implementing Sections 3 and 4 of Chapter 6 of Title XII to the principal VAT Directive—

(a) a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act;

(b) the information required by paragraph 8 of Schedule 9ZD or paragraph 8 of Schedule 9ZE to the Act;

(c) a return required under paragraph 11 of Schedule 9ZD or paragraph 11 of Schedule 9ZE to the Act.

PART 27 U.K. Non-UK OSS and IOSS special accounting schemes: adjustments, claims and error correction

Meaning of “tax period” U.K.

219 In this Part, “tax period” has the meaning given by paragraph 38 of Schedule 9ZD or paragraph 43 of Schedule 9ZE (as the case may be) to the Act.

Amending a special accounting scheme return U.K.

219A (1) Any amendment to a return under a special accounting scheme for a tax period in which a relevant supply was brought into account must—

(a) be made in a subsequent return under a special accounting scheme of the same type,

(b) be made before the end of the period of three years beginning with the day on which the return for the tax period in which the relevant supply was brought into account was required to be submitted, and

(c) include details of—

(i) the member State in which the relevant supply was made;

(ii) the tax period to which the amendment relates;

(iii) the amount of VAT concerned.

(2) In this regulation, “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom—

(a) an OSS scheme return or a relevant non-UK return under Schedule 9ZD to the Act (see paragraphs 11 and 22(3) of that Schedule);

(b) an IOSS scheme return or a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule).

Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made U.K.

220 (1) In this regulation “notice” means a notice given under paragraph 25(3) of Schedule 9ZD or paragraph 19(3) of Schedule 9ZE to the Act.

(2) A person giving a notice (P) must do so—

(a) no later than 4 years after the end of the tax period in respect of which the return identified in the notice was required to be made; and

(b) in writing in English.

(3) P must also provide such documentary evidence in support of the notice as P possesses.

Claims in respect of overpaid VAT U.K.

221 (1) A person making a claim under paragraph 31(1) of Schedule 9ZD, or paragraph 25(1) of Schedule 9ZE, to the Act must provide to the Commissioners at the time of making the claim a statement in writing in English explaining how the claim is calculated.

(2) A person making a claim under any other provision of paragraph 31 of Schedule 9ZD, or paragraph 25 of Schedule 9ZE to the Act must—

(a) make that claim to the Commissioners, and

(b) provide to the Commissioners at the time of making the claim a statement in writing in English explaining how the claim is calculated.

Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period U.K.

222 (1) A claim or other notice made under paragraph 33(2)(b) of Schedule 9ZD or paragraph 27(2)(b) of Schedule 9ZE to the Act must be made in writing in English.

(2) A person making a payment—

(a) under paragraph 33(3) of Schedule 9ZD to the Act in a case falling within paragraph 33(2)(b) of that Schedule, or

(b) under paragraph 27(3) of Schedule 9ZE to the Act in a case falling within paragraph 27(2)(b) of that Schedule,

must do so no later than twenty days after the end of the tax period in which the increase in consideration is accounted for in the person's business accounts.

Scheme participants who are also taxable persons: disapplication of paragraph 19(1) U.K.

223 (1) Paragraph 19(1) of Schedule 9ZD to the Act is not to apply in the case of an input tax obligation.

(2) In this regulation “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit.”]

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