PART 1Amendments to the Value Added Tax Act 1994
Amendments to Schedule 9ZE to the Value Added Tax Act 199411
In Part 4 (collection etc of UK VAT), after paragraph 30 insert—
30AAvailability of records: participants in a special scheme (other than the IOSS scheme)
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.
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.