Schedule 9ZD, Part 3, paragraph 10

This paragraph applies where a person (“P”)— makes a scheme supply, and is registered under the OSS scheme when the supply is made. P is liable to pay to the Commissioners the gross amount of VAT on the supply. The gross amount of VAT on the supply is determined in accordance with sub-paragraphs (4) and (5), without any deduction of VAT pursuant to Article 168 of the VAT Directive. If the supply is treated as made in the United Kingdom, the amount is the amount of VAT that would be charged on the supply on the assumption for all purposes of this Act relating to the determination of— that P is registered under this Act. whether or not VAT is chargeable under this Act on the supply, how much VAT is chargeable under this Act on the supply, and any other matter that the Commissioners may specify by regulations, If the supply is treated as made in a member State, the amount is the amount of VAT charged on the supply in accordance with the law of that member State.

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Source: legislation.gov.uk · retrieved 2026-07-28