Schedule 9ZE, Part 8, paragraph 43(1)

In this Schedule— “administering member State”, in relation to a special scheme, means the member State under whose law the scheme is established; “the Implementing Regulation” means Council Implementing Regulation (EU) No 282/2011; “IOSS scheme” has the meaning given by paragraph 1(a); “IOSS scheme return” has the meaning given by paragraph 11(1); “participant in a special scheme” means a person who— is registered under the IOSS scheme, or is identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive; “qualifying supply of goods” has the meaning given by paragraph 2; “registration request” is to be construed in accordance with paragraph 5(1)(b); “relevant special scheme return” has the meaning given by paragraph 16(3); “reporting period” is to be read in accordance with paragraph 11(2); “special scheme” means— the IOSS scheme, or any other scheme, under the law of a member State, implementing Section 4 of Chapter 6 of Title XII of the VAT Directive; “special scheme return” means— an IOSS scheme return, or a value added tax return submitted to the tax authorities of a member State; “tax period” means— a reporting period (under the accounting scheme under this Schedule), or any other period for which a person is required to make a return under a special scheme; “UK VAT” means VAT which a person is liable to pay (whether in the United Kingdom or a member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when the person is or was a participant in a special scheme; “value added tax return”, in relation to a member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 369s of the VAT Directive; “the VAT Directive” means Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

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