The Value Added Tax (Distance Selling) (Amendments) Regulations 2024
These Regulations amend Schedules 9ZD and 9ZE and Parts 1 and 2 of Schedule 9ZF to the Value Added Tax Act 1994 (c. 23) (“VATA 1994”), which introduced two optional schemes to simplify VAT accounting on distance selling transactions.
Lifecycle
Department
Made
06 Feb 2024
—
In force
01 Mar 2024
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 1994.
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