Sch 9ZE para 10
(1) This paragraph applies where a person (“P”)— (a) makes a qualifying supply of goods, and (b) is registered under the IOSS scheme when the supply is made. (2) P is liable to pay to the Commissioners the VAT on the supply under and in accordance with this Schedule. (3) The amount of VAT which a person is liable to pay on the supply is to be determined in accordance with sub-paragraphs (4) to (6), without any deduction of VAT pursuant to Article 168 of the VAT Directive. (4) If the supply is treated as made in the United Kingdom, the amount is the amount of VAT charged on the supply under this Act (see paragraph 34(2)) and that amount is to be regarded for the purposes of this Act as VAT charged in accordance with this Act. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) If the supply is treated as made in a member State, the amount is the amount of VAT charged on the supply in accordance with the law of that member State.