http://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/part/5/crossheading/increase-or-decrease-in-consideration-for-a-supply/2024-03-01Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2026-04-21Expert Participation2024-03-01
Value Added Tax Act 1994Sch. 10 para. 8(2) (3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)
SCHEDULESSCHEDULE 9ZD<Addition ChangeId="key-2a9542f53d540b9e8bacc2463a1b8066-1637853837647" CommentaryRef="key-2a9542f53d540b9e8bacc2463a1b8066">Distance selling of goods from Northern Ireland: special accounting scheme</Addition>PART 5<Addition ChangeId="key-2a9542f53d540b9e8bacc2463a1b8066-1637853837647" CommentaryRef="key-2a9542f53d540b9e8bacc2463a1b8066">Collection of </Addition><CommentaryRef Ref="key-7e0a3f4e874617faa8bd5d08bd5a31d0"/><Addition ChangeId="key-2a9542f53d540b9e8bacc2463a1b8066-1637853837647" CommentaryRef="key-2a9542f53d540b9e8bacc2463a1b8066">...UK VAT</Addition><Emphasis><Addition ChangeId="key-2a9542f53d540b9e8bacc2463a1b8066-1637853837647" CommentaryRef="key-2a9542f53d540b9e8bacc2463a1b8066">Increase or decrease in consideration for a supply </Addition><Addition ChangeId="key-2a9542f53d540b9e8bacc2463a1b8066-1637853837647" CommentaryRef="key-2a9542f53d540b9e8bacc2463a1b8066"><Addition ChangeId="key-9c939f637c049e1dbbae49454e363c08-1655111054804" CommentaryRef="key-9c939f637c049e1dbbae49454e363c08">: cases outside Article 61 of the Implementing Regulation</Addition></Addition> </Emphasis>331This paragraph applies where—aa person makes an OSS scheme return or a non-UK return for a tax period (“the affected tax period”) relating (wholly or partly) to a UK supply, andbafter the end of the period during which the person is entitled under Article 61 of the Implementing Regulation to amend their return the amount of the consideration for the UK supply increases or decreases.2The person must, in the tax period in which the increase or decrease is accounted for in the person’s business accounts, notify the Commissioners of the adjustment needed to the figures in the OSS scheme return or non-UK return (as the case may be) because of the increase or decrease.3 Where the change to which a notice under sub-paragraph (2) relates is an increase in the consideration for a supply, the person must pay to the Commissioners the difference between— athe amount of VAT that was chargeable on the supply before the increase in consideration, andbthe amount of VAT that is chargeable in respect of the whole of the increased consideration for the supply.4Where the change to which an amendment or notice under sub-paragraph (2) relates is a decrease in the consideration for a supply, the amendment or notice has effect as a claim; and where a claim is made the Commissioners must repay any UK VAT paid by the person that would not have been UK VAT due from the person had the consideration for the supply always been the decreased amount.5The Commissioners may by regulations specify—athe latest time by which, and the form and manner in which, a claim or other notice under sub-paragraph (2) must be given;bthe latest time by which, and the form in which, a payment under sub-paragraph (3) must be made ....6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7In this paragraph “UK supply” means a scheme supply that is treated as made in the United Kingdom.Words in Sch. 9ZD para. 33(1)(b) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(3)(b)Words in Sch. 9ZD para. 33(5)(a) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(7)(a)Word in Sch. 9ZD para. 33(4) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(6)(b)Word in Sch. 9ZD para. 33(4) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(6)(a)Sch. 9ZD para. 33(6) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(8)Word in Sch. 9ZD Pt. 5 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 7Words in Sch. 9ZD para. 33 heading inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(2)Sch. 9ZD para. 33(2) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(4)Words in Sch. 9ZD para. 33(3) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(5)Words in Sch. 9ZD para. 33(1)(a) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(3)(a)Words in Sch. 9ZD para. 33(5)(b) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(7)(b)Schs. 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