SCHEDULES

[F1SCHEDULE 9ZEU.K.Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

F1PART 4U.K.Collection etc of UK VAT

[F2Availability of records: participants in a special scheme (other than the IOSS scheme)U.K.

Textual Amendments

F2Sch. 9ZE para. 30A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 11

30A.(1)A person (“P”) who is a participant in a special scheme (other than the IOSS scheme) must keep and make available to the Commissioners, on request, obligatory records.U.K.

(2)The records must be made available by electronic means.

(3)In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.]]