The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations, SI 2024/130, appoint 1 March 2024 as the day on which FA 2021 Sch 18 comes into force for remaining purposes, subject to several exceptions which mainly relate to the appointment of IOSS representatives established in Northern Ireland.
Schedule 18 introduced Schedules 9ZD and 9ZE into VATA 1994 to provide for special VAT treatment (from 1 July 2021) for distance sales of goods between Northern Ireland and the EU, mirroring the new EU distance sales rules, together with various associated amendments.
The effect of this new SI is that the following provisions of VATA 1994 Sch 9ZE (distance selling of goods imported to Northern Ireland – IOSS) are now brought into force from 1 March 2024:
Part 2 – requirements to register for the IOSS, all provisions except for qualifying conditions relating to the business using an IOSS representative established in Northern Ireland (paras 4(b)(iii), 5(3)(b) and 7(1)).
Part 3 para 10(5) – a qualification to the requirement to pay VAT to HMRC (without deduction of input tax) where the supplier has a fixed establishment in the UK and is not registered for VAT in the UK.
Part 7 para 42(1)(a), (b) – appeal routes relating to the refusal to register, or a decision to cancel registration of, a business under the IOSS.
Schedule 9ZE Part 5 relating to registration of IOSS representatives established in Northern Ireland has not yet been brought into force.
The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No 2) Regulations, SI 2024/130, appoint 1 March 2024 as the day on which FA 2021 Sch 18 comes into force for remaining purposes, subject to several exceptions which mainly relate to the appointment of IOSS representatives established in Northern Ireland.
Schedule 18 introduced Schedules 9ZD and 9ZE into VATA 1994 to provide for special VAT treatment (from 1 July 2021) for distance sales of goods between Northern Ireland and the EU, mirroring the new EU distance sales rules, together with various associated amendments.
The effect of this new SI is that the following provisions of VATA 1994 Sch 9ZE (distance selling of goods imported to Northern Ireland – IOSS) are now brought into force from 1 March 2024:
Part 2 – requirements to register for the IOSS, all provisions except for qualifying conditions relating to the business using an IOSS representative established in Northern Ireland (paras 4(b)(iii), 5(3)(b) and 7(1)).
Part 3 para 10(5) – a qualification to the requirement to pay VAT to HMRC (without deduction of input tax) where the supplier has a fixed establishment in the UK and is not registered for VAT in the UK.
Part 7 para 42(1)(a), (b) – appeal routes relating to the refusal to register, or a decision to cancel registration of, a business under the IOSS.
Schedule 9ZE Part 5 relating to registration of IOSS representatives established in Northern Ireland has not yet been brought into force.
