Value Added Tax Act 1994 section Schedule 9ZE paragraph 11

IOSS scheme returns

Paragraph 11 of Schedule 9ZE sets out the obligation for persons registered under the Import One-Stop Shop (IOSS) scheme to submit returns, and defines what constitutes a reporting period.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.