Policy paper
Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
Documents
Details
This statutory instrument (SI) addresses issues identified in amendments made to the Value Added Tax Act 1994 (VATA) by the Finance Act 2021 to implement the VAT e-commerce package.
The SI also amends legislation to remove the potential for double taxation of certain goods that move from the rest of the world to Northern Ireland through Great Britain. It also provides legal certainty for businesses and individuals in Great Britain and Northern Ireland for claiming a repayment of overpaid import VAT.
Published 7 March 2022