SI 2022/226 The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

Published on: 08 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations correct a number of minor errors in the One Stop Shop and Import One Stop Shop legislation. The schemes form part of the EU e-commerce package implemented by the UK from 1 July 2021 under the Northern Ireland Protocol.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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