Paragraph 10 F1
This paragraph applies where a person (“P”)—
makes a scheme supply, and
is registered under the OSS scheme when the supply is made.
P is liable to pay to the Commissioners the gross amount of VAT on the supply.
The gross amount of VAT on the supply is determined in accordance with sub-paragraphs (4) and (5), without any deduction of VAT pursuant to Article 168 of the VAT Directive.
If the supply is treated as made in the United Kingdom, the amount is the amount of VAT that would be charged on the supply on the assumption for all purposes of this Act relating to the determination of—
whether or not VAT is chargeable under this Act on the supply,
how much VAT is chargeable under this Act on the supply, and
any other matter that the Commissioners may specify by regulations,
that P is registered under this Act.
If the supply is treated as made in a member State, the amount is the amount of VAT charged on the supply in accordance with the law of that member State.
Annotations
Textual amendments
- F1
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) 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); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2
- F2
Sch. 9ZD para. 10(3)-(5) substituted for Sch. 9ZD para. 10(3) (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 5(3)
Notes on Liability to pay ... VAT to Commissioners
Textual amendments
- F2
Word in Sch. 9ZD para. 10 heading omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 5(2)