SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 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)

PART 3Liability, returns, payment etc

Liability to pay F2... VAT to Commissioners

Annotations:
Amendments (Textual)

10

1

This paragraph applies where a person (“P”)—

a

makes a scheme supply, and

b

is registered under the OSS scheme when the supply is made.

2

P is liable to pay to the Commissioners the gross amount of VAT on the supply.

F33

The gross amount of VAT on the supply is determined in accordance with sub-paragraphs (4) and (5), without any deduction of VAT pursuant to Article 168 of the VAT Directive.

4

If the supply is treated as made in the United Kingdom, the amount is the amount of VAT that would be charged on the supply on the assumption for all purposes of this Act relating to the determination of—

a

whether or not VAT is chargeable under this Act on the supply,

b

how much VAT is chargeable under this Act on the supply, and

c

any other matter that the Commissioners may specify by regulations,

that P is registered under this Act.

5

If the supply is treated as made in a member State, the amount is the amount of VAT charged on the supply in accordance with the law of that member State.