SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 1Introduction
Overview
1
In this Schedule—
a
Parts 2 and 3 establish a special accounting scheme (the Import One Stop Shop scheme, referred to in this Schedule as the “IOSS scheme”) which may be used by certain persons making supplies of goods to Northern Ireland or into the European Union from countries or territories other than Northern Ireland or member States;
b
Part 4 makes provision about the collection of UK VAT on such supplies;
c
Part 5 makes provision about IOSS representatives;
d
Part 6 makes supplementary provision;
e
Part 7 is about appeals;
f
Part 8 contains definitions.
Qualifying supplies of goods
2
1
For the purposes of this Schedule, a supply of goods is a “qualifying supply of goods” if—
a
the supply is a distance sale of goods imported from third territories or third countries for the purposes of the second paragraph of Article 14(4) of the VAT Directive (as modified by sub-paragraph (2)),
b
the intrinsic value of the consignment of which the goods are part is not more than £135, and
c
the consignment of which the goods are part does not contain goods of a class or description subject to any duty of excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on those goods.
2
For the purposes of sub-paragraph (1)(a), the second paragraph of Article 14(4) of the VAT Directive is to be read as if after “Member State” there were inserted “
or Northern Ireland
”
.
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)