SCHEDULES
SCHEDULE 3Online sales by overseas persons and low value importations
PART 1Main amendments
Amendments to the Value Added Tax Regulations 1995
I1I221
1
Regulation 13A (electronic invoicing) is amended as follows.
2
In paragraph (1) for “goods or services” substitute “
services or relevant goods
”
.
3
After paragraph (4) insert—
5
In this regulation, “relevant goods” means all goods other than goods—
a
the supply of which 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 which is determined by section 7(5B) of the Act.