Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 3 U.K. Online sales by overseas persons and low value importations

PART 1 U.K. Main amendments

Amendments to the Value Added Tax Regulations 1995 U.K.

19 U.K. The Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended as follows.

Commencement Information

I1 Sch. 3 para. 19 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 3 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9

20 U.K. In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—

“(1C) Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, 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,

the registered person must provide the other person with a VAT invoice.”

Commencement Information

I3 Sch. 3 para. 20 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I4 Sch. 3 para. 20 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9

21 (1) Regulation 13A (electronic invoicing) is amended as follows. U.K.

(2) In paragraph (1) for “goods or services” substitute “ services or relevant goods ”.

(3) After paragraph (4) insert—

“(5) In this regulation, “relevant goods” means all goods other than goods—

(a) the supply of which 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 which is determined by section 7(5B) of the Act.”

Commencement Information

I5 Sch. 3 para. 21 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I6 Sch. 3 para. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9

22 (1) Regulation 15 (change of rate, credit notes) is amended as follows. U.K.

(2) The existing text becomes paragraph (1).

(3) In that paragraph, after “relates to a” insert “ relevant ”.

(4) After that paragraph insert—

“(2) In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.”

Commencement Information

I7 Sch. 3 para. 22 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I8 Sch. 3 para. 22 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9

23 (1) Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows. U.K.

(2) In paragraph (1), at the end insert “ , subject to paragraph (1A) ”.

(3) After paragraph (1) insert—

“(1A) This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.”

Commencement Information

I9 Sch. 3 para. 23 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I10 Sch. 3 para. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9

24 U.K. After regulation 16A insert—

“Retailers' and simplified invoices: exceptions U.K.

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.”

Commencement Information

I11 Sch. 3 para. 24 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I12 Sch. 3 para. 24 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9