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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
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Amendments to Schedule 9ZD to VATA
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12.—(1) Paragraph 28 (further default after service of notice) is amended as follows.
(2) For sub-paragraph (4) substitute—
“(4) “Special scheme VAT”, in relation to a person, means VAT that the person is liable to pay in respect of scheme supplies treated as made in the United Kingdom to—
(a)the Commissioners under this Schedule, or
(b)the tax authorities for the administering member State under a non-UK scheme.”.
(3) In sub-paragraph (5), after “submit” insert “an OSS scheme return or”.
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