SI 2021/1165 The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

Published on: 26 October 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the VATA, as amended by the FA 2021, which implemented two VAT simplified accounting schemes (One Stop Shop ((OSS)) and Import One Stop Shop ((IOSS)). These schemes are part of the EU e-commerce package that the UK implemented from 1 July 2021 as part of the NI Protocol. These Regulations come into force on 1 December 2021 alongside the Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, SI 2021/1164.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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