SCHEDULES
SCHEDULE 3Online sales by overseas persons and low value importations
PART 1Main amendments
20Amendments to the Value Added Tax Regulations 1995
In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—
1C
Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—
a
that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
b
the place of supply of those goods is determined by section 7(5B) of the Act,
the registered person must provide the other person with a VAT invoice.