Value Added Tax Act 1994 Schedule 9ZE, Part 8

Interpretation (paragraph 43)

Paragraph 43 provides the definitions of key terms used throughout Schedule 9ZE, which deals with the Import One-Stop Shop (IOSS) scheme and related special schemes for VAT on low-value imported goods.

• The paragraph defines essential terms such as "IOSS scheme", "special scheme", "qualifying supply of goods", "UK VAT", and "participant in a special scheme", which underpin the operation of the entire Schedule.
• A "special scheme" covers both the UK's own IOSS scheme and equivalent schemes operated by EU member states under the VAT Directive, while a "participant" is anyone registered under either type of scheme.
• "UK VAT" means the VAT a person is liable to pay on qualifying supplies treated as made in the United Kingdom, whether that liability arises in the UK or in a member state, provided the person is or was a participant in a special scheme.
• The phrase "treated as made" in a particular territory has a specific meaning: for the UK it refers to the deemed place-of-supply rules in paragraphs 38 or 39, and for a member state it refers to the equivalent rules under that state's law implementing the VAT Directive.