The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations, SI 2022/226, correct a number of minor errors in the Northern Ireland one stop shop and import one stop shop schemes legislation (VATA 1994 Schs 9ZD–9ZF).
The regulations also remove the potential for double taxation of certain goods that move from a place outside the UK to Northern Ireland via Great Britain or the Isle of Man and enable businesses in the UK to claim repayments of overpaid import VAT.
The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations, SI 2022/226, correct a number of minor errors in the Northern Ireland one stop shop and import one stop shop schemes legislation (VATA 1994 Schs 9ZD–9ZF).
The regulations also remove the potential for double taxation of certain goods that move from a place outside the UK to Northern Ireland via Great Britain or the Isle of Man and enable businesses in the UK to claim repayments of overpaid import VAT.
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