Policy paper

VAT (Distance Selling and Miscellaneous Amendments) Regulations 2021 and VAT (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021

This tax information and impact note is about distance selling within the EU and Northern Ireland and imports into Northern Ireland or EU while registered for either the One Stop Shop or Import One Stop Shop simplified VAT accounting schemes.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

VAT (Distance Selling and Miscellaneous Amendments) Regulations 2021 and VAT (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021

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Details

This document covers 2 statutory instruments (SIs):

• VAT (Distance Selling and Miscellaneous Amendments) Regulations 2021 (SI 2021/1164) which is subject to the negative procedure (the negative SI)
• VAT (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021 (SI 2021/1165) which is subject to the made affirmative procedure (the affirmative SI)

These statutory instruments address issues identified in legislation laid in the Finance Act 2021 to implement 2 VAT simplified accounting schemes (One Stop Shop or Import One Stop Shop) a key part of what is referred to as the e-commerce package.

Published 27 October 2021