Policy paper: VAT (Distance Selling and Miscellaneous Amendments) Regulations 2021 and VAT (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021

This tax information and impact note is about distance selling within the EU and Northern Ireland and imports into Northern Ireland or EU while registered for either the One Stop Shop or Import One Stop Shop simplified VAT accounting schemes.This tax information and impact note is about distance selling within the EU and Northern Ireland and imports into Northern Ireland or EU while registered for either the One Stop Shop or Import One Stop Shop simplified VAT accounting schemes.Read MorePolicy paperHM Revenue & Customs – Activity on GOV.UK