# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 11: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


In Part 4 (collection etc of UK VAT), after paragraph 30 insert—
“Availability of records: participants in a special scheme (other than the IOSS scheme)
30A. (1) A person (“P”) who is a participant in a special scheme (other than the IOSS scheme) must keep and make available to the Commissioners, on request, obligatory records.
(2) The records must be made available by electronic means.
(3) In sub-paragraph (1) “obligatory records” means records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.