SCHEDULES

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

PART 3Liability, returns, payment etc

OSS scheme returns

11

(1)

A person (“P”) who is or has been registered under the OSS scheme must submit a return (an “OSS scheme return”) to the Commissioners for each reporting period.

(2)

Each quarter for the whole or part of which P is registered under the OSS scheme is a “reporting period” for P.