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Part 3 Liability, returns, payment etcF1

  1. Liability to pay VAT to Commissioners
  2. IOSS scheme returns
  3. IOSS scheme returns: further requirements
  4. Payment
  5. Availability of records : persons registered under the IOSS scheme
  6. Amounts required to be paid to member States

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