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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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5. In Part 3 (liability, returns, payment etc), after paragraph 15 insert—
“Persons registered under the OSS scheme who are also registered under this Act
15A.—(1) A person (“P”) who—
(a)is registered under the OSS scheme, and
(b)is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to a scheme supply treated as made in the United Kingdom.
(2) The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation—
(a)to which P is subject under or by virtue of this Act, and
(b)to which P would not be subject if P was neither registered nor required to be registered under this Act.
(3) This paragraph does not prevent P claiming, in reliance on section 25(2) (deduction of input tax from output tax by a taxable person), a credit for input tax incurred on scheme supplies treated as made in the United Kingdom.”.
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