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The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

As Enacted Cited authorities 16 Cited in Related
JurisdictionUK Non-devolved
CitationSI 2021/1165
Year2021

2021 No. 1165

Value Added Tax

The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

Made 25th October 2021

Laid before the House of Commons 25th October 2021

Coming into force 1st December 2021

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3) of the Taxation (Cross-border Trade) Act 20181and section 96(1)(a) and (3) of the Finance Act 20212.

In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate to make provision in regulation 4 relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

In accordance with section 96(1)(a) of the Finance Act 2021, the Treasury consider it appropriate in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement3to make provision in these Regulations relating to value added tax for the purposes of, or in connection with, giving effect to Council Directive (EU) 2017/24554of 5 December 2017 amending Directive 2006/112/EC5and Directive 2009/132/EC6as regards certain value added tax obligations for supplies of services and distance sales of goods.

Citation and Commencement
S-1 Citation and Commencement

Citation and Commencement

1. These Regulations may be cited as the Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 and come into force on 1st December 2021.

Amendments to Schedule 9ZA to the Value Added Tax Act 1994

Amendments to Schedule 9ZA to the Value Added Tax Act 1994

S-2 Schedule 9ZA to the Value Added Tax Act 1994 (VAT on...

2. Schedule 9ZA to the Value Added Tax Act 19947(VAT on acquisitions in Northern Ireland from member States) is amended as follows.

S-3 In paragraph 7(3) (identification of persons for the purposes...

3. In paragraph 7(3) (identification of persons for the purposes of VAT in Northern Ireland), after paragraph (a) (but before the “or”) insert—

“(aa)

“(aa) the person is registered under the OSS scheme or a participant in a non-UK scheme within the meaning of Schedule 9ZD,”.

S-4 In paragraph 18A(2)(c), for “paragraph 80” substitute...

4. In paragraph 18A(2)(c), for “paragraph 80” substitute “paragraph 81”.

S-5 In paragraph 48(8)(b) (liability to be registered), omit “(and...

5. In paragraph 48(8)(b) (liability to be registered), omit “(and references to a “third country” and “third territory” were read accordingly as including Great Britain)”.

Amendment to Schedule 9ZB to the Value Added Tax Act 1994
S-6 Amendment to Schedule 9ZB to the Value Added Tax Act 1994

Amendment to Schedule 9ZB to the Value Added Tax Act 1994

6. In Schedule 9ZB to the Value Added Tax Act 19948(goods removed to or from Northern Ireland and supply rules), in paragraph 29(1)(c)(iii) (distance selling between EU and Northern Ireland: place of supply) after “or” insert “a participant in”.

Amendments to Schedule 9ZC to the Value Added Tax Act 1994
S-7 Amendments to Schedule 9ZC to the Value Added Tax Act 1994

Amendments to Schedule 9ZC to the Value Added Tax Act 1994

7.—(1) In Schedule 9ZC to the Value Added Tax Act 19949(online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol), in paragraph 1B, inserted section 5B (supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply) is amended as follows.

(2) In subsection (1)(c), for “IOSS” substitute “special”.

(3) In subsection (3)—

(a)

(a) in the words before paragraph (a), for “IOSS” substitute “special”;

(b)

(b) in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.

(4) In subsection (4)—

(a)

(a) in the words before paragraph (a), for “IOSS” substitute “special”;

(b)

(b) in paragraph (b) after “Great Britain” insert “or the Isle of Man”.

(5) In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.

Rebecca Harris

...

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