Value Added Tax Act 1994 section Schedule 9ZE paragraph 13

Payment

Paragraph 13 of Schedule 9ZE sets out the payment obligations for persons required to submit an IOSS scheme return, including the deadline and the manner in which payment must be made.

• A person required to submit an IOSS scheme return must pay the VAT due on qualifying supplies of goods by the same deadline as the return submission.
• The amounts payable are those calculated in accordance with paragraph 10 of Schedule 9ZE for the relevant reporting period.
• Payment must be made in the manner directed by HMRC, whether through published notices or otherwise.
• HMRC may also set out payment requirements through regulations.