Schedule 9ZC, Part 1, paragraph 3A(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
An operator of an online marketplace must preserve and make available records relating to a relevant taxable supply in accordance with the requirements of Article 242a of the VAT Directive and Article 54c of the Implementing Regulation.
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Source: legislation.gov.uk · retrieved 2026-07-28