Schedule 9ZE, Part 3, paragraph 12(2)

Any conversion from one currency into another for the purposes of sub-paragraph (1) is to be made using the exchange rates published by the European Central Bank— for the last day of the reporting period to which the IOSS scheme return relates, or if no such rate is published for that day, for the next day for which such a rate is published.

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