Value Added Tax Act 1994 Schedule 9ZD paragraph 1

Overview

Schedule 9ZD paragraph 1 provides an overview of the One Stop Shop (OSS) scheme and the structure of the Schedule, which covers simplified VAT accounting for intra-Community distance sales of goods from Northern Ireland to EU member states.

• The OSS scheme is a special accounting scheme established under Parts 2 and 3 of the Schedule for businesses making distance sales of goods from Northern Ireland to EU member states.
• Part 4 addresses the rules for persons who participate in a non-UK equivalent scheme operated by another EU member state.
• Part 5 sets out the provisions for collecting UK VAT, and Part 6 covers the appeals process for decisions made under the Schedule.
• Part 7 contains the definitions of key terms used throughout the Schedule.