SI 2024/128 The Value Added Tax (Distance Selling) (Amendments) Regulations 2024

Published on: 08 February 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the provisions of the VAT Import One Stop Shop (IOSS) and the VAT One Stop Shop (OSS) simplified accounting schemes.

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

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