SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
F1PART 4Collection etc of UK VAT
F2Availability of records: participants in a special scheme (other than the IOSS scheme)
30A.
(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.