The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Amendments to Schedule 9ZE to the Value Added Tax Act 1994

This section has no associated Explanatory Memorandum

13.  After paragraph 36 insert—

No VAT chargeable on supplies by special scheme participants not registered for VAT

36A.  Where a person (“P”)—

(a)has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,

(b)makes a qualifying supply of goods that is treated as made in the United Kingdom,

(c)is a participant in a special scheme when the supply is made, and

(d)is not registered, or liable to be registered, under Schedule 1,

no VAT is chargeable on the supply under this Act..