Value Added Tax Act 1994 section 15-15A

Amounts required to be paid to member States

Section 15-15A deals with VAT money that must be forwarded to EU member States under the One Stop Shop (OSS) scheme, and clarifies the obligations of businesses registered under both the OSS scheme and UK VAT.

• VAT receipts that must be passed on to an EU member State under Article 46 of Council Regulation (EU) No 904/2010 are exempt from the normal requirement to pay them into the Consolidated Fund.
• A person registered under the OSS scheme who is also UK VAT-registered does not need to fulfil standard UK VAT obligations in respect of scheme supplies treated as made in the United Kingdom.
• This relief only covers obligations that arise specifically because of UK VAT registration — obligations that would not exist if the person were not UK VAT-registered.
• The relief does not prevent the person from claiming input tax credits under section 25(2) on scheme supplies treated as made in the United Kingdom.