Chapter 2 – Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss 91A-91K)

Contents

Section 91A – Definitions [VATCA 2010 s 91A] Section commentary
Section 91B – Non-Union scheme (where the State is Member State of identification) [VATCA 2010 s 91B] Section commentary
Section 91C – Non-Union scheme (where the State is Member State of consumption) [VATCA 2010 s 91C] Section commentary
Section 91D – Union scheme (where the State is Member State of identification) [VATCA 2010 s 91D] Section commentary
Section 91E – Union scheme (where the State is Member State of consumption) [VATCA 2010 s 91E] Section commentary
Section 91F – Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services [VATCA 2010 s 91F] Section commentary
Section 91G – Electronic interfaces facilitating distance sales of goods [VATCA 2010 s 91G] Section commentary
Section 91H – Special arrangements for value-added tax on import [VATCA 2010 s 91H] Section commentary
Section 91I – Import scheme - interpretation and general provisions [VATCA 2010 s 91I] Section commentary
Section 91J – Import scheme (where the State is Member State of identification) [VATCA 2010 s 91J] Section commentary
Section 91K – Import scheme (where the State is Member State of consumption) [VATCA 2010 s 91K] Section commentary

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