Value Added Tax Act 1994

[F1 40A Northern Ireland Protocol U.K.

(1) Schedule 9ZA—

(a) makes provision about a charge to VAT on acquisitions of goods in Northern Ireland from a member State, and

(b) contains modifications of the other provisions of this Act in connection with the movement of goods between Northern Ireland and member States.

(2) Schedule 9ZB—

(a) makes provision about VAT charged on goods imported into the United Kingdom as a result of their entry into Northern Ireland,

(b) makes provision about the treatment, for the purposes of VAT, of goods that are removed from Northern Ireland to Great Britain and goods that are removed from Great Britain to Northern Ireland, and

(c) contains other provision relevant to the application of this Act in Northern Ireland.

[F2 (3) Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—

(a) supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and

(b) the importation of goods of a low value.]

[F3 (4) Schedule 9ZD—

(a) establishes a special accounting scheme (“the OSS scheme”) for use by persons making intra-Community distance sales of goods from Northern Ireland to member States, and

(b) makes provision about corresponding schemes in member States.

(5) Schedule 9ZE—

(a) establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and

(b) makes provision about corresponding schemes in member States.

(6) Schedule 9ZF makes provision modifying other provisions of this Act and other enactments in connection with the provision made in Schedules 9ZD and 9ZE.

(7) The Treasury may by regulations—

(a) amend Schedules 9ZD and 9ZE, and

(b) amend Parts 1 and 2 of Schedule 9ZF,

(including by inserting provision modifying any provision of an Act whenever passed or made).

(8) The Commissioners may by regulations—

(a) amend Part 3 of Schedule 9ZF (including by inserting provision modifying any provision of an Act whenever passed or made), and

(b) make such further provision as they consider appropriate about the administration, collection or enforcement of value added tax due under Schedules 9ZD and 9ZE.

(9) Regulations under subsections (7) and (8) may—

(a) confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations;

(b) make provision by reference to things specified in a notice published in accordance with the regulations;

(c) make consequential, transitional, transitory, saving, supplementary or incidental provision.]]

Textual Amendments

F1 S. 40A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 3(1), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2 S. 40A(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 26 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F3 S. 40A(4)-(9) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 5; S.I. 2021/770, reg. 3