Value Added Tax Act 1994 Schedule 3BA

Part 6 – Interpretation of Schedule

Schedule 3BA Part 6 provides definitions of key terms used throughout the Schedule, which deals with special VAT accounting schemes for cross-border supplies of digital services within the EU framework.

• Part 6 defines several important terms used in the Schedule, including "administering member State", "the Implementing Regulation", "non-UK special scheme" and "Union scheme".
• Where the Schedule refers to "the tax authorities" in connection with a non-UK special scheme, this means the tax authorities of the EU member State whose law governs that particular scheme.
• These definitions are essential for interpreting the obligations and procedures set out elsewhere in Schedule 3BA regarding the operation of special VAT schemes for digital services.
• The Schedule was introduced by the Finance Act 2014 and applies to supplies made on or after 1 January 2015, with subsequent amendments made by the Taxation (Cross-border Trade) Act 2018.