SCHEDULES
SCHEDULE 3Online sales by overseas persons and low value importations
PART 1Main amendments
Amendments to the Value Added Tax Regulations 1995
I1I224
After regulation 16A insert—
Retailers' and simplified invoices: exceptions
16B
Regulations 16 and 16A do not apply in relation to a supply of goods if—
a
that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
b
the place of supply of those goods is determined by section 7(5B) of the Act.