The Value Added Tax Regulations 1995

• Citation: S.I. 1995/2518
• Sections: 457

A13 Interpretation of Part 3

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A212

In this Part—

“Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.

Section 1 Citation and commencement

These Regulations may be cited as the Value Added Tax Regulations 1995 and shall come into force on 20th October 1995.

Section 2 Interpretation—general

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(1) In these Regulations unless the context otherwise requires—

“the Act” means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;

“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the relevant territory —

Austria — AT

Belgium — BE

Bulgaria — BG

Cyprus — CY

Czech Republic — CZ

Denmark — DK

Estonia — EE

Finland — FI

France — FR

Germany — DE

Greece — EL

Hungary — HU

Ireland — IE

Italy — IT

Latvia — LV

Lithuania — LT

Luxembourg — LU

Malta — MT

Netherlands — NL

Poland — PL

Portugal — PT

Romania — RO

Slovakia — SK

Slovenia — SI

Spain — ES

Sweden — SE

United Kingdom — XI

“Collector” includes Deputy Collector and Assistant Collector;

“the Community” means the European Community;

“continental shelf” means a designated area within the meaning of the Continental Shelf Act 1964 ;

“Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;

...

“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime” , and “ Northern Ireland fiscal or other Northern Ireland warehousing regime ” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime” ;

“ identified for the purposes of VAT in Northern Ireland ” has the meaning given by paragraph 7 of Schedule 9ZA to the Act;

“Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB to the Act;

“Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act;

...

...

“prescribed accounting period”, subject to regulation 99(1), means a period such as is referred to in regulation 25;

“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

...

“registered person” means a person registered by the Commissioners under Schedule 1, 1A, 3A, Part 8 or 9 of Schedule 9ZA or Schedule or 9ZC to the Act;

“registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;

“ relevant territory ” means, except where otherwise provided, a member State or the United Kingdom;

“return” means a return which is required to be made in accordance with regulation 25;

“specified date” means the date specified in a person’s application for registration for the purpose of VAT as that on which he expects to make his first taxable supply.

...

(2) A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

(3) In these Regulations any reference to a form specified in a notice published by the Commissioners shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.

(4) A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.

Section 3 Revocations and savings

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(1) The Regulations described in Schedule 2 to these Regulations are hereby revoked.

(2) Anything begun under or for the purpose of any Regulations revoked by these Regulations shall be continued under or, as the case may be, for the purpose of the corresponding provision of these Regulations.

(3) Where any document used or required for the purpose of VAT refers to a provision of a regulation revoked by these Regulations, such reference shall, unless the context otherwise requires, be construed as a reference to the corresponding provision of these Regulations.

Section 4 Requirement, direction, demand or permission

Any requirement, direction, demand or permission by the Commissioners, under or for the purposes of these Regulations, may be made or given by a notice in writing, or otherwise.

Section 4A Electronic communication

(1) A specified communication may be made to the Commissioners using an electronic communications system.

(2) Where an electronic communications system is used it must take a form approved by the Commissioners in a specific or general direction.

(3) A direction under paragraph (2) may in particular—

(a) modify or dispense with any requirement of a form mentioned in regulation 2(3) used to make a specified communication;

(b) specify different forms of electronic communications system for different cases; and

(c) specify different circumstances in which the electronic communications system may be used, or not used, by or on behalf of the person required to make the communication and specify different circumstances for different cases.

(4) An electronic communications system shall incorporate an electronic validation process.

(5) Subject to paragraph (6) below and unless the contrary is proved—

(a) the use of an electronic communications system shall be presumed to have resulted in the making of a communication to the Commissioners only if this has been successfully recorded as such by the relevant electronic validation process;

(b) the time of making a communication to the Commissioners using an electronic communications system shall be presumed to be the time recorded as such by the relevant electronic validation process; and

(c) the person delivering a communication to the Commissioners shall be presumed to be the person identified as such by any relevant feature of the electronic communications system.

(6) No communication shall be treated as having been made using an electronic communications system unless it is in the form required by paragraph (2).

(7) A communication made using an electronic communications system carries the same consequences as a communication made in paper form.

(8) In paragraph (2) “direction” refers only to a current direction, and a direction is not current to the extent that it is varied, replaced or revoked by another Commissioners’ direction.

Section 4B Electronic communication

(1) A specified communication is—

(a) an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);

(b) a notification under regulation 5(1), (2) or (3) (registration and notification);

(c) an application under regulation 6(1)(d) (transfer of a going concern);

(d) a notification under regulation 10(1) or (4) ( VAT representatives);

(e) an application under regulation 52(1) (annual accounting scheme: eligibility);

(f) a notification under regulation 54(2) (annual accounting scheme: termination);

(g) a notification under regulation 55(1)(d) (annual accounting scheme: termination);

(h) a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); ...

(i) a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme); ...

(j) a notification under paragraph (3) , (3A) or (4) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT) ; and

(k) claim under regulation 201 (claim for refund of VAT made pursuant to section 35 of, or paragraph 18A of Schedule 9ZA to, the Act.

Section 5 Registration and notification

(1) Where any person is required under paragraph 5(1) , 6(1) or 7(1) of Schedule 1, paragraph 5(1), 6(1) or (13)(3) of Schedule 1A, paragraph 3(1) or 4(1) of Schedule 3A, paragraph 40(1) or 50(1) of Schedule 9ZA , or paragraph 8 of Schedule 9ZC to the Act to notify the Commissioners of his liability to be registered, the notification shall contain the particulars (including the declaration) set out in the relevant form specified in a notice published by the Commissioners and shall be made in that form ; provided that, where the notification is made by a partnership, the notification shall also contain the particulars set out in the relevant form specified in a notice published by the Commissioners .

(2) Every registered person except one to whom paragraph 11, 12, 13(1), (2) or (3) of Schedule 1, paragraph 7, 8 or 9(1) of Schedule 1A, paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA , or paragraph 10 of Schedule 9ZC of the Act applies, shall, within 30 days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners ... of such change or event and furnish them with full particulars thereof.

(3) Every notification by a registered person under paragraph 11 or 12 of Schedule 1, paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA , or paragraph 10 of Schedule 9ZC to the Act ... shall state—

(a) the date on which he ceased to make, or have the intention of making, taxable supplies; or

(b) where paragraph 12(a) of Schedule 1 to the Act applies, the date on which he ceased to make, or have the intention of making, supplies within paragraph 10(2) of that Schedule; or

(c) where paragraph 12(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) where paragraph 5(1) of Schedule 3A to the Act applies, the date on which he ceased to make, or have the intention of making, relevant supplies within the meaning of paragraph 9 of that Schedule; or

(fa) where paragraph 42(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 42(3) of that Schedule; or

(fb) where paragraph 52(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 52(4) of that Schedule; or

(g) where paragraph 10(1) of Schedule 9ZC to the Act applies, the date on which the person ceased to be registrable under the Act; or

(h) where paragraph 10(2) of Schedule 9ZC to the Act applies, the date on which the person made or facilitated a relevant supply within that paragraph.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 6 Transfer of a going concern

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(1) Where—

(a) a business or part of a business is transferred as a going concern,

(b) the registration under Schedule 1 or 1A to the Act of the transferor has not already been cancelled,

(c) on the transfer of the business or part of it the registration of the transferor under either Schedule is to be cancelled and either the transferee becomes liable to be registered under either Schedule or the Commissioners agree to register him under paragraph 9 of Schedule 1 to the Act , and

(d) an application is made in the form specified in a notice published by the Commissioners by or on behalf of both the transferor and the transferee of that business or the part transferred ,

the Commissioners may as from the date of the said transfer cancel the registration under Schedule 1 or 1A to the Act of the transferor and register the transferee under Schedule 1 or 1A to the Act as appropriate with the registration number previously allocated to the transferor .

(2) An application under paragraph (1) above shall constitute notification for the purposes of paragraph 11 of Schedule 1 or paragraph 7 of Schedule 1A to the Act.

(3) Where the transferee of a business or part of a business has under paragraph (1) above been registered under Schedule 1 or 1A to the Act in substitution for the transferor of it , and with the transferor’s registration number—

(a) any liability of the transferor existing at the date of the transfer to make a return or to account for or pay VAT under regulation 25 or 40 shall become the liability of the transferee,

(b) any right of the transferor, whether or not existing at the date of the transfer, to credit for, or to repayment of, input tax shall become the right of the transferee, ...

(c) any right of either the transferor, whether or not existing at the date of the transfer, or the transferee to payment by the Commissioners under section 25(3) of the Act shall be satisfied by payment to either of them ,

(d) any right of the transferor, whether or not existing at the date of the transfer, to claim a refund under section 36 of the Act shall become the right of the transferee, and

(e) any liability of the transferor, whether or not existing at the date of the transfer, to account for an amount under Part XIXA of these Regulations, shall become that of the transferee , and

(f) any records relating to the business which, by virtue of these Regulations or a direction made by the Commissioners, are required to be preserved for any period after the transfer shall be preserved by the transferee unless the Commissioners, at the request of the transferor, otherwise direct.

(4) In addition to the provisions set out in paragraph (3) above, where the transferee of a business or part of a business has been registered in substitution for, and with the registration number of, the transferor during a prescribed accounting period subsequent to that in which the transfer took place but with effect from the date of the transfer , and any—

(a) return has been made,

(b) VAT has been accounted for and paid, or

(c) right to credit for input tax has been claimed,

either by or in the name of the transferee or the transferor, it shall be treated as having been done by the transferee.

Section 7 Notice by partnership

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(1) Where any notice is required to be given for the purposes of the Act or these Regulations by a partnership, it shall be the joint and several liability of all the partners to give such notice, provided that a notice given by one partner shall be a sufficient compliance with any such requirement.

(2) Where, in Scotland, a body of persons carrying on a business which includes the making of taxable supplies is a partnership required to be registered, any notice shall be given and signed in the manner indicated in section 6 of the Partnership Act 1890 .

Section 8 Representation of club, association or organisation

Anything required to be done by or under the Act, these Regulations or otherwise by or on behalf of a club, association or organisation, the affairs of which are managed by its members or a committee or committees of its members, shall be the joint and several responsibility of—

(a) every member holding office as president, chairman, treasurer, secretary or any similar office; or in default of any thereof,

(b) every member holding office as a member of a committee; or in default of any thereof,

(c) every member,

provided that if it is done by any official, committee member or member referred to above, that shall be sufficient compliance with any such requirement.

Section 9 Death, bankruptcy or incapacity of taxable person

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(1) If a taxable person dies or becomes bankrupt or incapacitated, the Commissioners may, from the date on which he died or became bankrupt or incapacitated treat as a taxable person any person carrying on that business until some other person is registered in respect of the taxable supplies made or intended to be made by that taxable person in the course or furtherance of his business or the incapacity ceases, as the case may be; and the provisions of the Act and of any Regulations made thereunder shall apply to any person so treated as though he were a registered person.

(2) Any person carrying on such business shall, within 21 days of commencing to do so, inform the Commissioners in writing of that fact and of the date of the death, the date of the bankruptcy order, or of the nature of the incapacity and the date on which it began.

(3) In relation to a company which is a taxable person, the references in paragraph (1) above to the taxable person becoming bankrupt or incapacitated shall be construed as references to the company going into liquidation or receivership or entering administration .

Section 10 VAT representatives

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(1) Where any person is appointed by virtue of section 48 of the Act to be the VAT representative of another (in this regulation referred to as “his principal”), the VAT representative shall notify the Commissioners of his appointment in the form specified in a notice published by the Commissioners within 30 days of the date on which his appointment became effective and the notification shall contain the particulars (including the declaration) set out in that notice .

(2) The notification referred to in this regulation shall be accompanied by evidence of the VAT representative’s appointment.

(3) Subject to paragraphs (3A) and (3B), where a person is appointed by virtue of section 48 of the Act to be a VAT representative, the Commissioners shall register the name of that VAT representative against the name of his principal in the register kept for the purposes of the Act.

(3A) The Commissioners may refuse to register a person in accordance with paragraph (3) if they are satisfied that the person is not a fit and proper person to act in that capacity.

(3B) Where a person is registered as a VAT representative in accordance with paragraph (3) the Commissioners may cancel that person’s registration if they are satisfied that the person is not, or is no longer, a fit and proper person to act in that capacity.

(4) Every VAT representative who is registered in accordance with this regulation shall, within 30 days of any changes being made in the name, constitution or ownership of his business or of his ceasing to be a person’s VAT representative, or of any other event occurring which may necessitate the variation of the register, notify the Commissioners in writing of such change, cessation or event and furnish them with full particulars thereof.

(5) For the purposes of this regulation the date upon which the appointment of a VAT representative (“the first VAT representative”) shall be regarded as having ceased shall be treated as being whichever is the earliest of the following times—

(a) when the Commissioners receive any notification in accordance with regulation 5(2), or

(b) when the Commissioners receive a notification of appointment in accordance with paragraph (1) above of a person other than the first VAT representative, or

(c) when the Commissioners receive a notification of cessation in accordance with regulation 5(2), or

(d) when the Commissioners receive a notification of cessation in accordance with paragraph (4) above, or

(e) when a VAT representative dies, becomes insolvent or becomes incapacitated, or

(f) when the Commissioners cancel a VAT representative’s registration in accordance with paragraph (3B),

provided that if the Commissioners have not received a notification such as is mentioned in all or any of sub-paragraphs (a), (c) or (d) above and another person has been appointed as a VAT representative by virtue of section 48 of the Act, the Commissioners may treat the date of cessation as the date of appointment of that other person.

(6) In relation to a company which is a VAT representative, the references in paragraph (5)(e) above to the VAT representative becoming insolvent or incapacitated shall be construed as references to its going into liquidation or receivership or entering administration .

Section 11 Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

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(1) An intermediate supplier who has made or intends to make a supply to which he wishes paragraph 6(2) of Schedule 9ZA to the Act to apply shall notify the Commissioners and the customer in writing of his intention to do so.

(2) A notification under this regulation shall contain the following particulars—

(a) the name and address of the intermediate supplier,

(b) the number including the alphabetical code, by which the intermediate supplier is identified for VAT purposes, which was used or is to be used for the purpose of the supply to him by the original supplier,

(c) the date upon which the goods were first delivered or are intended to be first delivered, and

(d) the name, address and registration number of the customer to whom the goods have been supplied or are to be supplied.

(3) A notification under this regulation shall be made no later than the provision, in accordance with regulation 18, of the first invoice in relation to the supply to which it relates, and sent to—

(a) the office designated by the Commissioners for the receipt of such notifications, and

(b) the customer.

(4) Notifications under this regulation shall be made separately in relation to each customer to whom it is intended to make supplies to which the intermediate supplier wishes paragraph 6(2) of Schedule 9ZA to the Act to apply.

(5) Where an intermediate supplier has complied with the requirements of this regulation in relation to the first supply to a customer to which paragraph 6(2) of Schedule 9ZA to the Act applies, those requirements shall be deemed to have been satisfied in relation to all subsequent supplies to that customer while the intermediate supplier continues to belong in another member State.

Section 12 Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

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(1) A person belonging in another member State who has made or who intends to make a supply to which he wishes paragraph 6(3) of Schedule 9ZA to the Act to apply shall notify the Commissioners and the registered person in writing of his intention to do so.

(2) A notification under this regulation shall contain the following particulars—

(a) the name and address of the person belonging in another member State,

(b) the number including the alphabetical code by which the person belonging in another member State is identified for VAT purposes in the member State in which he belongs,

(c) the date upon which the installation or assembly of the goods was commenced or is intended to commence, and

(d) the name, address and registration number of the registered person to whom the goods have been supplied or are to be supplied.

(3) A notification under this regulation shall be made no later than the provision, in accordance with regulation 19, of the first invoice in relation to the supply to which it relates, and sent to—

(a) the office designated by the Commissioners for the receipt of such notifications, and

(b) the registered person to whom the goods are to be supplied.

(4) Notifications under this regulation shall be made separately in relation to each registered person to whom it is intended to make supplies to which the person belonging in another member State wishes paragraph 6(3) of Schedule 9ZA to the Act to apply.

(5) Where a person belonging in another member State has complied with the requirements of this regulation in relation to the first supply to a registered person to which paragraph 6(3) of Schedule 9ZA to the Act applies, those requirements shall be deemed to have been satisfied in relation to all subsequent supplies to that registered person while the person making the supply continues to belong in another member State.

Section 13 Obligation to provide a VAT invoice

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(1) Save as otherwise provided in these Regulations, where a registered person (P)—

(a) makes a taxable supply in the United Kingdom to a taxable person, or

(b) makes a supply of goods to a person in a member State for the purpose of any business activity carried out by that person and P is identified for the purposes of VAT in Northern Ireland; or

(c) receives a payment on account in respect of a supply of goods that P has made or intends to make from a person in a member State and P is identified for the purposes of VAT in Northern Ireland,

P must, unless paragraph (1ZA) applies, provide such persons as are mentioned above with a VAT invoice.

(1ZA) This paragraph applies where P, in relation to the description of supply mentioned in paragraph (1), is entitled to issue and issues a VAT invoice pursuant to section 18C(1)(d) of the Act and regulation 145D(1) in relation to the supply by P of specified services performed on or in relation to goods while those goods are subject to a fiscal or other warehousing regime, or to a Northern Ireland fiscal or other Northern Ireland warehousing regime.

(1A) Paragraph (1)(b) above shall not apply where the supply is an exempt supply which is made to a person in a member State which does not require an invoice to be issued for the supply.

(1B) Paragraph (1)(b) shall not apply in the case of a supply which falls within Group 2 or Group 5 of Schedule 9 to the Act.

(1C) Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—

(a) that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or

(b) the place of supply of those goods is determined by section 7(5B) of the Act,

the registered person must provide the other person with a VAT invoice.

(2) The particulars of the VAT chargeable on a supply of goods described in paragraph 7 of Schedule 4 to the Act shall be provided, on a sale by auction, by the auctioneer, and, where the sale is otherwise than by auction, by the person selling the goods, on a document containing the particulars prescribed in regulation 14(1); and such a document issued to the buyer shall be treated for the purposes of paragraph (1)(a) above as a VAT invoice provided by the person by whom the goods are deemed to be supplied in accordance with the said paragraph 7.

(3) Where a registered person provides a document to himself (“a self-billed invoice”) that purports to be a VAT invoice in respect of a supply of goods or services to him by another registered person, that document shall be treated as the VAT invoice required to be provided by the supplier under paragraph (1)(a) if it complies with the conditions set out in paragraph (3A) and with any further conditions that may be contained in a notice published by the Commissioners or may be imposed in a particular case.

(3A) The following conditions must be complied with if a self-billed invoice is to be treated as a VAT invoice—

(a) it must have been provided pursuant to a prior agreement (“a self-billing agreement”) entered into between the supplier of the goods or services to which it relates and the recipient of the goods or services (“the customer”) and which satisfies the requirements in paragraph (3B);

(b) it must contain the particulars required under regulation 14(1) or (2);

(c) it must relate to a supply or supplies made by a supplier who is a taxable person.

(3B) A self-billing agreement must—

(a) authorise the customer to produce self-billed invoices in respect of supplies made by the supplier for a specified period ...

(b) specify that the supplier will not issue VAT invoices in respect of supplies covered by the agreement;

(c) specify that the supplier will accept each self-billed invoice created by the customer in respect of supplies made to him by the supplier;

(d) specify that the supplier will notify the customer if he ceases to be a taxable person or if he changes his registration number.

(3C) Without prejudice to any term of a self-billing agreement, it shall be treated as having expired when—

(a) the business of the supplier is transferred as a going concern;

(b) the business of the customer is transferred as a going concern;

(c) the supplier ceases to be registered for VAT.

(3D) In addition to the matters set out in paragraph (3B)—

(a) conditions that must be complied with may be set out in a notice published by the Commissioners;

(b) the Commissioners may impose further conditions in particular cases.

(3E) Where a customer (C) in a member State provides a document to C in respect of a supply of goods to C by a registered person who is identified for the purposes of VAT in Northern Ireland, that document is to be treated as the VAT invoice required to be provided by the supplier under paragraph (1)(b) or (c) if it complies with the conditions set out in paragraph (3A).

(3F) For the purposes of the following, a self-billed invoice will not be treated as issued by the supplier (however the supplier may be described in the provision concerned)—

(a) regulation 84(2)(b)(ii);

(b) regulation 85(1)(b);

(c) regulation 85(2);

(d) regulation 86(1);

(e) regulation 86(2)(b);

(f) regulation 86(3);

(g) regulation 88(1)(b);

(h) regulation 89(b)(ii);

(i) regulation 90(1)(b);

(j) regulation 90(2);

(k) regulation 91;

(l) regulation 92(b);

(m) regulation 93(1)(b);

(n) regulation 94B(6)(a).

(4) Where the person who makes a supply to which regulation 93 relates gives an authenticated receipt containing the particulars required under regulation 14(1) to be specified in a VAT invoice in respect of that supply, that document shall be treated as the VAT invoice required to be provided under paragraph (1)(a) above on condition that no VAT invoice or similar document which was intended to be or could be construed as being a VAT invoice for the supply to which the receipt relates is issued.

(5) With the exception of the supplies referred to in paragraph (6), the documents specified in paragraphs (1), (2), (3) and (4) above shall be provided within 30 days of the time when the supply is treated as taking place under section 6 of the Act, or within such longer period as the Commissioners may allow in general or special directions.

(6) The documents specified in paragraphs (1), (2), (3) and (4) shall—

(a) in the case of a supply of goods falling within paragraph 28(1) of Schedule 9ZB to the Act, be provided by the 15th day of the month following that in which the removal in question takes place; and

(b) in the case of a supply of services falling within regulation 82, be provided by the 15th day of—

(i) the month following the month in which the services are treated as being performed under regulation 82(2),

(ii) the month following the month during which the services are treated as separately and successively made as a result of payments being made under regulation 82(4), or

(iii) the January following the 31st December on which the services are treated as being supplied under regulation 82(6).

(7) Both the supplier and the customer shall ensure the authenticity of the origin, the integrity of the content and the legibility of an invoice for such time as the invoice is required to be preserved.

(8) In this regulation—

(a) “authenticity of the origin” of an invoice means the assurance of either the identity of the supplier of the underlying goods or services or the issuer of that invoice;

(b) “integrity of the content” of an invoice means that the content required by regulation 14 has not been altered.

Section 13A Electronic invoicing

(1) This regulation applies where a document is provided by a registered person in any electronic format that purports to be a VAT invoice in respect of a supply of services or relevant goods .

(2) The document is not to be treated as the VAT invoice required to be provided by the supplier under regulation 13(1) unless the use of the electronic invoice is accepted by the customer.

(3) When the document is a self-billed invoice that purports to be a VAT invoice, paragraph (2) applies as if the reference to the supplier is to the customer and the reference to the customer is to the supplier.

(4) In this regulation “electronic invoice” means an invoice that contains the particulars required by regulation 14 and which has been issued and received in any electronic format.

(5) In this regulation, “ relevant goods ” means all goods other than goods—

(a) the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or

(b) the place of supply of which is determined by section 7(5B) of the Act.

Section 13B Electronic invoicing

Where a VAT invoice or part of a VAT invoice is in a language other than English the Commissioners may, by notice in writing, require that an English translation of the invoice is provided to them by a person who has received such an invoice in the United Kingdom within 30 days of the date of the notice.

Section 14 Contents of VAT invoice

—

(1) Subject to paragraph (2) below and regulation 16 ... and save as the Commissioners may otherwise allow, a registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars—

(a) a sequential number based on one or more series which uniquely identifies the document ,

(b) the time of the supply,

(c) the date of the issue of the document,

(d) the name, address and registration number of the supplier,

(e) the name and address of the person to whom the goods or services are supplied,

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) a description sufficient to identify the goods or services supplied,

(h) for each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in any currency ,

(i) the gross total amount payable, excluding VAT, expressed in any currency ,

(j) the rate of any cash discount offered,

(k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(l) the total amount of VAT chargeable, expressed in sterling.

(m) the unit price.

(n) where a margin scheme is applied under section 50A or section 53 of the Act, the reference “margin scheme: works of art”, “margin scheme: antiques or collectors’ items”, “margin scheme: second-hand goods”, or “margin scheme: tour operators” as appropriate ,

(o) where a VAT invoice relates in whole or part to a supply where the person supplied is liable to pay the tax, the reference “reverse charge” .

(p) where a VAT invoice relates in whole or in part to a supply falling within Item 1 of Group 22 of Schedule 8 to the Act (free zones), the reference “free zone”.

(2) Save as the Commissioners may otherwise allow, where a registered person who is identified for the purposes of VAT in Northern Ireland provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars—

(a) the information specified in sub-paragraphs (a) to (e), (g), (j), (m), (n) and (o) of paragraph (1) above,

(b) the letters “ XI ” as a prefix to his registration number,

(c) the registration number, if any, of the recipient of the supply of goods ... and which registration number, if any, shall contain the alphabetical code of the relevant territory in which that recipient is registered,

(d) the gross amount payable, excluding VAT,

(e) where the supply is of a new means of transport (as defined in paragraph 83 of Schedule 9ZA to the Act) a description sufficient to identify it as such,

(f) for each description, the quantity of the goods ..., and where a positive rate of VAT is chargeable, the rate of VAT and the amount payable, excluding VAT, expressed in sterling, ...

(g) where the supply of goods is a taxable supply, the information as specified in sub-paragraph (l) of paragraph (1) above , and

(h) where the supply is an exempt or zero-rated supply, a relevant reference or any indication that the supply is exempt or zero-rated as appropriate.

(3) Where a taxable supply takes place as described in section 6(2)(c) or section 6(5) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1) above, be treated as a VAT invoice provided it is endorsed “This is not a VAT invoice”.

(4) Where a registered person provides an invoice containing the particulars specified in paragraphs (1) and (3) above, and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply, he shall distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each supply and rate.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992.

(7) Where a registered person provides documents in batches to the same recipient in any electronic format that purport to be VAT invoices in respect of supplies of goods or services made to, or received by, him, as an exception to the requirements in regulation 14(1) and 14(2), details common to each such document need only be stated once for each batch file.

(8) In this regulation, a “relevant reference” is—

(a) a reference to the appropriate provision of Council Directive 2006/112/ EC , or

(b) a reference to the corresponding provision of the Act.

Section 15 Change of rate, credit notes

(1) Where there is a change in the rate of VAT in force under section 2 or 29A of the Act or in the descriptions of exempt , zero-rated or reduced-rate supplies, and a VAT invoice which relates to a relevant supply in respect of which an election is made under section 88 of the Act was issued before the election was made, the person making the supply shall, within 45 days after any such change or within such longer period as the Commissioners may allow in general or special , provide the person to whom the supply was made with a credit note headed “Credit note-change of VAT rate” and containing the following particulars—

(a) the identifying number and date of issue of the credit note,

(b) the name, address and registration number of the supplier,

(c) the name and address of the person to whom the supply is made,

(d) the identifying number and date of issue of the VAT invoice,

(e) a description sufficient to identify the goods or services supplied, and

(f) the amount being credited in respect of VAT.

(2) In this regulation, “ relevant supply ” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.

Section 15A Change of rate, supplementary charge invoices

Where a supplementary charge is due under Schedule 3 to the Finance Act 2009 or Schedule 2 to the Finance ( No. 2) Act 2010 in respect of a supply and a VAT invoice has been issued in relation to that supply which invoice does not include the supplementary charge, the person making the supply shall, within 45 days after the date when the supplementary charge becomes due, provide the person to whom the supply is made with an invoice headed “Supplementary charge invoice” and containing the following particulars—

(a) the identifying number and date of issue of the supplementary charge invoice,

(b) the amount of the supplementary charge to VAT ,

(c) the name, address and registration number of the supplier,

(d) the name and address of the person to whom the supply is made, and

(e) the identifying number and date of issue of the VAT invoice.

Section 15B Change of liability: anti-forestalling invoices

(1) Where—

(a) an anti-forestalling charge is due under Schedule 27 to the Finance Act 2012 in relation to any supply,

(b) the person making the supply (“the supplier”) would have been required to provide the person to whom the supply is made (“the recipient”) with a VAT invoice under regulation 13 in respect of the supply at the time it was made had the supply been subject to the standard rate of VAT at that time, and

(c) where the supply has been included in a VAT invoice, the supplier has not included the anti-forestalling charge in that VAT invoice,

the supplier shall, within 45 days after the date when the anti-forestalling charge becomes due, provide the recipient with an invoice headed “Anti-forestalling charge invoice” and containing the particulars specified in paragraph (2) or (3) as appropriate.

(2) Where the supply has not been included in a VAT invoice, the particulars are the particulars required in regulation 14.

(3) Where the supply has been included in a VAT invoice which does not include the anti-forestalling charge, the particulars are—

(a) the identifying number and date of issue of the anti-forestalling charge invoice,

(b) the amount of the anti-forestalling charge to VAT ,

(c) the name, address and registration number of the supplier,

(d) the name and address of the recipient, and

(e) the identifying number and date of issue of the VAT invoice in which the supply was previously included.

Section 15C Changes in consideration: debit notes and credit notes

(1) This regulation applies to increases and decreases in consideration as described in regulation 24A , subject to paragraph (1A) .

(1A) This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.

(2) Where there is an increase in consideration, the supplier must, no later than the end of the period of 14 days beginning with the day on which the increase occurs, provide to the recipient of the supply a debit note as specified in paragraph (3).

(3) For the purposes of this regulation, a “debit note” is a document which includes the following particulars—

(a) the identifying number of the document,

(b) the date of issue of the document,

(c) the name, address and registration number of the supplier,

(d) the name and address of the recipient of the supply,

(e) the identifying number and date of issue of the VAT invoice or invoices relating to the supply for which there is an increase in consideration,

(f) a description sufficient to identify the goods or services supplied,

(g) the amount of the increase in consideration excluding VAT,

(h) the rate and the amount (expressed in sterling) of the VAT chargeable in respect of the increase in consideration.

(4) The requirement in paragraph (2) to provide a debit note does not apply in cases where, in relation to the increase in consideration, a document having the same purpose as a debit note has been provided by the supplier to the recipient of the supply before 1st September 2019.

(5) Where there is a decrease in consideration, the supplier must, no later than the end of the period of 14 days beginning with the day on which the decrease occurs, provide to the recipient of the supply a credit note as specified in paragraph (6).

(6) For the purposes of this regulation, a “credit note” is a document which includes the following particulars—

(a) the identifying number of the document,

(b) the date of issue of the document,

(c) the name, address and registration number of the supplier,

(d) the name and address of the recipient of the supply,

(e) the identifying number and date of issue of the VAT invoice or invoices relating to the supply for which there is a decrease in consideration,

(f) a description sufficient to identify the goods or services supplied,

(g) the amount of the decrease in consideration excluding VAT,

(h) the rate and the amount (expressed in sterling) of the VAT credited in respect of the decrease in consideration.

(7) The requirement in paragraph (5) to provide a credit note does not apply in cases where, in relation to the decrease in consideration, a document having the same purpose as a credit note has been provided by the supplier to the recipient of the supply before 1st September 2019.

(8) In cases where a supplier was not required by these regulations to provide a VAT invoice in relation to the original supply, the requirement in paragraph (2) to provide a debit note and the requirement in paragraph (5) to provide a credit note do not apply unless the recipient of the supply is a taxable person and requests a debit note or a credit note (as the case may be) from the supplier.

(9) Where a request described in paragraph (8) has been made—

(a) the period specified in paragraph (2) or (5) (as the case may be) begins with the day on which the request is made; and

(b) paragraph (3)(e) or (6)(e) (as the case may be) does not apply.

(10) In relation to any increase or decrease in consideration for supplies to which regulation 16A applies, paragraph (3)(a), (d) and (e) or (6)(a), (d) and (e) (as the case may be) does not apply.

(11) Where there is a decrease in consideration to which regulation 38ZA applies—

(a) paragraphs (5) to (10) do not apply; and

(b) if the final consumer requests an accounting document in relation to the decrease in consideration, the first supplier must, no later than the end of the period of 14 days beginning with the day on which the request is made, provide to the final consumer a document which includes the following particulars—

(i) the date of issue of the document,

(ii) the name, address and registration number of the person issuing the document,

(iii) a description sufficient to identify the goods supplied,

(iv) the amount of the decrease in consideration excluding VAT,

(v) the rate and the amount (expressed in sterling) of the VAT credited in respect of the decrease in consideration.

(12) Where the recipient of the supply or, in cases where it is applicable, the final consumer agrees, the documents described in paragraphs (3), (6) and (11)(b) may be provided in electronic format.

(13) For the purposes of this regulation—

(a) an increase or decrease in consideration occurs at the time specified in regulation 24B; and

(b) “final consumer” and “first supplier” have the meanings given by regulation 38ZA(2).

(14) The Commissioners may, in such cases as they think fit, dispense with or relax the requirements in this regulation in such manner as they think fit.

Section 16 Retailers' invoices

—

(1) Subject to paragraph (2) below, a registered person who is a retailer shall not be required to provide a VAT invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £250 and , where the retailer is identified for the purposes of VAT in Northern Ireland, the supply is other than to a person in another member State, the VAT invoice need contain only the following particulars—

(a) the name, address and registration number of the retailer,

(b) the time of the supply,

(c) a description sufficient to identify the goods or services supplied,

(d) the total amount payable including VAT, and

(e) for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.

(2) Where a registered person provides an invoice in accordance with this regulation, the invoice shall not contain any reference to any exempt supply.

Section 16A Simplified invoices

In any case where the consideration for a supply does not exceed £250 and , where the registered person is identified for the purposes of VAT in Northern Ireland, the supply is other than to a person in another member State, the VAT invoice that a registered person is required to provide need contain only the following particulars—

(a) the name, address and registration number of the supplier;

(b) the time of the supply;

(c) a description sufficient to identify the goods or services supplied;

(d) the total amount payable including VAT ; and

(e) for each rate of VAT chargeable, the gross amount payable including VAT , and the VAT rate applicable.

Section 16B Retailers' and simplified invoices: exceptions

Regulations 16 and 16A do not apply in relation to a supply of goods if—

(a) that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or

(b) the place of supply of those goods is determined by section 7(5B) of the Act.

Section 17 Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States

—

(1) Where a registered person makes a supply such as is mentioned in paragraph 6(9) of Schedule 9ZA to the Act he shall provide the person supplied with an invoice in respect of that supply.

(2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.

Section 18 Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

—

(1) On each occasion that an intermediate supplier makes or intends to make a supply to which he wishes paragraph 6(2) of Schedule 9ZA to the Act to apply he shall, subject to paragraph (3) below, provide the customer with an invoice.

(2) An invoice provided under this regulation by an intermediate supplier shall—

(a) comply with the provisions of the law corresponding, in relation to the member State which provided the intermediate supplier with the identification number for VAT purposes used or to be used by him for the purpose of the supply to him by the original supplier of the goods which were subsequently removed to the United Kingdom, to regulation 17,

(b) be provided no later than 15 days after the time that the supply of the goods would, but for paragraph 6(2) of Schedule 9ZA to the Act, have been treated as having taken place by or under section 6 of the Act,

(c) cover no less than the extent of the supply which would, but for paragraph 6(2) of Schedule 9ZA to the Act, have been treated as having taken place by or under section 6 of the Act at the time that such an invoice is provided, ...

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above, and he has already provided the customer with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the customer with a further invoice in relation to that supply.

(4) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above and he provides the customer with an invoice such as is described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purpose of regulation 83.

(5) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above and he provides the customer with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of this regulation only, be treated as if it were a VAT invoice.

Section 19 Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

—

(1) On each occasion that a person belonging in another member State makes or intends to make a supply to which he wishes paragraph 6(3) of Schedule 9ZA to the Act to apply he shall, subject to paragraph (3) below, provide the registered person with an invoice.

(2) An invoice provided under this regulation by a person belonging in another member State shall—

(a) comply with the provisions of the law of the member State in which he belongs corresponding in relation to that member State to the provisions of regulation 14,

(b) be provided no later than 15 days after the time that the supply of the goods would, but for paragraph 6(3) of Schedule 9ZA to the Act, have been treated as having taken place by or under section 6 of the Act,

(c) cover no less than the extent of the supply which would, but for paragraph 6(3) of Schedule 9ZA to the Act, have been treated as having taken place by or under section 6 of the Act at the time that such an invoice is provided, ...

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above, and he has already provided the registered person with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the registered person with a further invoice in relation to that supply.

(4) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above and he provides the registered person with an invoice such as is described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purpose of regulation 83.

(5) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above, and he provides the registered person with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of this regulation only, be treated as if it were a VAT invoice.

Section 20 General

Regulations 13, 14, 15, 16, 17, 18 and 19 shall not apply to the following supplies made in the United Kingdom—

(a) any zero-rated supply other than a supply for the purposes of an acquisition in another member State,

(b) any supply to which an order made under section 25(7) of the Act applies,

(c) any supply on which VAT is charged although it is not made for consideration, or

(d) any supply to which an order made under section 32 of the Act applies.

Section 21 Interpretation of Part IV

(1) In this Part—

...

...

“first relevant figure” means, up to and including 31st December 2011, £70,000 excluding VAT and thereafter £35,000 excluding VAT ;

“ new means of transport ” has the same meaning as in paragraph 83(1) and (2) of Schedule 9ZA to the Act

“NMT supply of goods” means a supply falling within regulation 22C(1) and “NMT supplies of goods” shall be construed accordingly;

“ registered in a member State ” means registered in accordance with the measures adopted by the competent authority in a member State for the purposes of the EU common system of VAT and “registered in that member State”, “ registered in another member State ” and “ registered in member States ” shall be construed accordingly;

...

“ relevant supply of goods ” means a supply falling within regulation 22(1) and “ relevant supplies of goods ” shall be construed accordingly;

“second relevant figure” means the sum of the amount mentioned in paragraph 1(1)(a) of Schedule 1 to the Act as that paragraph has effect from time to time and £25,500;

“supply of goods” does not include either a supply of gas supplied through the natural gas distribution network or a supply of electricity;

“value” in the phrases “value of relevant supplies”, “value of the taxable person's taxable supplies” and “ value of the taxable person's supplies ” means the consideration for the supplies and includes the costs of any freight transport services and services ancillary to the transport of the goods charged by the supplier to the customer;

(1A) For the purposes of this Part—

(a) goods are removed from Northern Ireland under call-off stock arrangements if they are removed in circumstances where the conditions in paragraphs (a) to (g) of paragraph 57(1) of Schedule 9ZA to the Act are met,

(b) references to “the customer” or “ the destination territory ”, in relation to goods removed from Northern Ireland under call-off stock arrangements, are to be construed in accordance with Part 10 of Schedule 9ZA to the Act, and

(c) “ call-off stock goods ”, in relation to a taxable person, means goods that have been removed from Northern Ireland under call-off stock arrangements by or under the directions of the taxable person.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 22 Submission of statements

(1) Every taxable person who is identified for the purposes of VAT in Northern Ireland who makes a supply of goods—

(a) to a person who, at the time of the supply, was registered in a member State and those goods were dispatched or transported to that or a different member State, or

(b) to which paragraph 6(9) of Schedule 9ZA to the Act applies, or

(c) which falls within paragraph 30 of Schedule 9ZB to the Act to a person who, at the time of the supply, was registered in another member State,

shall submit a statement to the Commissioners.

(2) The statement shall—

(a) be made in the form specified in a notice published by the Commissioners,

(b) contain, in respect of the relevant supplies of goods which have been made within the period in respect of which the statement is made, such information as the Commissioners shall from time to time prescribe, and

(c) contain a declaration that the information provided in the statement is true and complete.

(3)

(a) Subject to paragraphs (4) to (6) below, the statement shall be submitted in respect of the month in which the relevant supply of goods is made.

(b) Where during the period specified in sub-paragraph (a) above the taxable person (A)—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(4)

(a) This sub-paragraph applies where, in each of the four quarters preceding the quarter in which the supply is made (“the relevant quarter”), the total value of relevant supplies of goods made by the taxable person (A) did not exceed the first relevant figure.

(b) This sub-paragraph applies where, in the relevant quarter, the total value of relevant supplies of goods made by A did not exceed the first relevant figure.

(c) Where sub-paragraphs (a) and (b) above apply, A may submit the statement in respect of the relevant quarter.

(d) Where –

(i) sub-paragraph (a) above applies, and

(ii) sub-paragraph (b) above does not apply,

A may submit a statement in respect of the period beginning with the first day of the relevant quarter and ending on the last day of the month in which the total value of relevant supplies of goods made by A in that quarter first exceeded the relevant figure.

(e) Where during the relevant quarter specified in sub-paragraph (c) above A—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(5)

(a) A statement may be submitted in respect of the year mentioned in sub-paragraphs (i) to (iv) below provided that the taxable person making the statement (A) has not, during that year, made a supply of a new means of transport that involved the removal of those goods from Northern Ireland to a member State and the Commissioners are satisfied either that—

(i) at the end of any month, the value of A’s taxable supplies in the period of one year then ending is less than the second relevant figure, or

(ii) at any time there are reasonable grounds for believing that the value of A’s taxable supplies in the period of one year beginning at that or any later time will not exceed the second relevant figure,

and either that—

(iii) at the end of any month, the value of A’s supplies to persons registered in other member States in the period of one year then ending is less than £11,000, or

(iv) at any time, there are reasonable grounds for believing that the value of A’s supplies to persons registered in other member States in the period of one year beginning at that or any later time will not exceed £11,000.

(b) Where during a period specified in sub-paragraph (a) above A—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(6) A taxable person (A) who is permitted under regulation 25 to make a return in respect of a period longer than 3 months may submit a statement under paragraph (1) above in respect of a period identical to the period permitted for the making of the return provided that A has not, during that period, made a supply of a new means of transport that involved the removal of those goods from Northern Ireland to a member State and the Commissioners are satisfied either that—

(a) at the end of any month, the value of A’s taxable supplies in the period of one year then ending is less than £145,000, or

(b) at any time, there are reasonable grounds for believing that the value of A’s taxable supplies in the period of one year beginning at that or any later time will not exceed £145,000,

and either that—

(c) at the end of any month, the value of A’s supplies to persons registered in other member States in the period of one year then ending is less than £11,000, or

(d) at any time, there are reasonable grounds for believing that the value of A’s supplies to persons registered in other member States in the period of one year beginning at that or any later time will not exceed £11,000.

Section 22A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 22B

(1) Where statements are to be submitted under regulation 22 and 22ZZA in respect of periods ending on the same day, the statements may be submitted on a single form.

(2) A taxable person may submit a statement under regulation 22 or 22ZZA on paper or on-line using an electronic portal provided by the Commissioners for that purpose.

(3) A taxable person who is required to submit a statement under regulation 22 or 22ZZA must do so—

(a) where the statement is submitted on-line, not later than 21 days from the end of the period to which the statement relates,

(b) in every other case, not later than 14 days from the end of the period to which the statement relates.

Section 22C

(1) Every taxable person who in any quarter makes a supply of a new means of transport which involves the removal of those goods from Northern Ireland to a member State to a person (“the acquirer”)—

(a) for the purposes of acquisition by that acquirer in another member State, and

(b) where the acquirer is not, at the time of the acquisition, registered in that member State,

shall submit a statement to the Commissioners.

(2)

(a) The statement shall be submitted in respect of the quarter in which the NMT supply of goods is made.

(b) Where during the period mentioned in sub-paragraph (a) above the taxable person (A)—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(3) The statement shall—

(a) be made in the form specified in a notice published by the Commissioners,

(b) contain, in respect of the NMT supplies of goods which have been made within the period in respect of which the statement is made, such information as the Commissioners shall from time to time prescribe,

(c) contain a declaration that the information provided in the statement is true and complete, and

(d) be submitted within 42 days of the end of the period to which it relates.

Section 22ZA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 22ZZA

(1) A taxable person must submit a statement to the Commissioners if any of the following events occurs—

(a) goods are removed from Northern Ireland under call-off stock arrangements by or under the directions of the taxable person;

(b) call-off stock goods are returned to Northern Ireland by or under the directions of the taxable person at any time during the period of 12 months beginning with their arrival in the destination territory;

(c) the taxable person forms an intention to supply call-off stock goods to a person (“ the substitute ”) other than the customer in circumstances where—

(i) the taxable person forms that intention during the period of 12 months beginning with the arrival of the goods in the destination territory, and

(ii) the substitute is identified for VAT purposes in accordance with the law of the destination territory.

(2) The statement must—

(a) be made in the form specified in a notice published by the Commissioners,

(b) contain, in respect of each event mentioned in paragraph (1) which has occurred within the period in respect of which the statement is made, such information as may from time to time be specified in a notice published by the Commissioners, and

(c) contain a declaration that the information provided in the statement is true and complete.

(3) Paragraphs (3), (4) and (6) of regulation 22 have effect for the purpose of determining the period in respect of which the statement must be made, but as if—

(a) in paragraph (3)(a) of that regulation—

(i) for “paragraphs (4) to (6)” there were substituted “ paragraphs (4) and (6) ” , and

(ii) for “the relevant supply of goods is made” there were substituted “ the event occurs ” ;

(c) in paragraph (4)(a) of that regulation, for “the supply is made” there were substituted “ the event occurs ” , and

(d) in paragraph (6) of that regulation, the reference to paragraph (1) were a reference to paragraph (1) of this regulation.

(4) In determining the period in respect of which the statement must be made, the time at which an event mentioned in paragraph (1)(a) of this regulation is to be taken to occur is the time the goods concerned are removed from Northern Ireland rather than the time the condition mentioned in paragraph (g) of paragraph 57(1) to Schedule 9ZA to the Act is met in respect of the removal.

Section 23 Final statements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 23A Interpretation of Part 4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 23B Notification of first relevant supply

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 23C Submission of Statements

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Section 23D Notification of cessation and recommencement of relevant supplies

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Section 23E

(1) In this Part—

“ establishing Regulation ” means the Council and European Parliament Regulation (EC) No. 638/2004 ;

“ implementing Regulation ” means the Commission Regulation (EC) No. 1982/2004 ;

“ statistics Regulations ” means the Statistics of Trade (Customs and Excise) Regulations 1992 ;

(2) In this Part—

“arrivals and dispatches” means those arrivals and dispatches for which a responsible party is required to provide information under the establishing Regulation , implementing Regulation and the statistics Regulations ;

“for Intrastat purposes” means for any purpose under the establishing Regulation , implementing Regulation or the statistics Regulations ;

“reference period” means the period applicable under Article 6(1) of the establishing Regulation or such other period directed by the Commissioners pursuant to regulation 4(3) of the statistics Regulations ;

“responsible party” means a taxable person who is required by Article 7 of the establishing Regulation and regulation 3 of the statistics Regulations to provide information in relation to arrivals and dispatches;

“supplementary declaration” means the relevant form set out in the Schedule to the statistics Regulations ;

“delivery terms”, “nature of the transaction”, “partner Member State”, “quantity of the goods” and “value of the goods” shall have the same meaning as in the establishing Regulation and implementing Regulation .

Section 23F

(1) A responsible party shall provide the information in paragraph (2) relating to arrivals and dispatches to the Commissioners.

(2) The information is—

(a) the registration number of the responsible party,

(b) the reference period,

(c) whether the information relates to arrival or dispatch,

(d) the commodity, identified by the eight digit code of the Combined Nomenclature as defined in Council Regulation ( EEC ) No.2658/87 of 23 July 1987 as amended on the tariff and statistical nomenclature and the Common Customs Tariff,

(e) the partner Member State,

(f) the value of the goods,

(g) the quantity of the goods,

(h) the nature of the transaction.

(3) A responsible party to whom regulation 4(2) of the statistics Regulations applies shall also provide the delivery terms relating to arrivals and dispatches to the Commissioners.

(4) The information required by paragraphs (2) and (3) shall be provided in the supplementary declaration in which, and for the same reference period as, information is provided relating to those arrivals and dispatches for Intrastat purposes.

Section 24 Interpretation of Part V

In this Part—

“API platform” means the application programming interface that enables electronic communication with HMRC, as specified by the Commissioners in a specific or general direction;

“functional compatible software” means a software program or set of compatible software programs the functions of which include—

recording and preserving electronic records in an electronic form;

providing information to HMRC from the electronic records and returns in an electronic form and by using the API platform; and

receiving information from HMRC using the API platform in relation to a person’s compliance with obligations under these Regulations which are required to be met by use of the software;

...

“insolvent person” means—

an individual who has been adjudged bankrupt;

a company in relation to which—

a voluntary arrangement under Part I of the Insolvency Act 1986 has been approved,

an administrator has been appointed ,

an administrative receiver has been appointed,

a resolution for voluntary winding up has been passed, or

an order for its winding-up has been made by the court at a time when it had not already gone into liquidation by passing a resolution for voluntary winding-up;

“investment gold” has the same meaning as that expression has for the purposes of Group 15 of Schedule 9 to the Act;

“negative entry” means an amount entered into the VAT account as a negative amount;

“positive entry” means an amount entered into the VAT account as a positive amount;

“VAT allowable portion”, “VAT payable portion” and “VAT account” have the meanings given in regulation 32 ;

“the Removal Order” means the Value Added Tax (Removal of Goods) Order 1992 ;

“the owner” has the same meaning as in article 2 of the Removal Order.

Section 24A Interpretation of Part V

For the purposes of this Part—

(a) an increase in consideration is an increase in the consideration for a supply made by a taxable person in respect of which the recipient of the supply or another person acting on behalf of, or pursuant to an arrangement with, the recipient of the supply pays or becomes liable to pay the amount of the increase to the supplier;

(b) a decrease in consideration is a decrease in the consideration for a supply made by a taxable person in respect of which the supplier pays the amount of the decrease to the recipient of the supply or to any other person entitled to receive the payment;

(c) where there is a decrease in consideration in respect of which the supplier makes a part payment on account to the recipient of the supply (or to any other person entitled to receive the part payment)—

(i) the decrease is to be treated as a decrease in consideration only to the extent covered by the part payment; and

(ii) each part payment on account is to be treated as being made in relation to a separate decrease in consideration.

Section 24B

For the purposes of this Part—

(a) an increase in consideration occurs when it is agreed by the supplier and the recipient of the supply; and

(b) a decrease in consideration occurs when the supplier pays the amount of the decrease to the recipient of the supply or to any other person who is entitled to receive the payment.

Section 24C

(1) For the purposes of regulations 24A and 24B, “payment”—

(a) means a payment in money and “pay” and “pays” are to be construed accordingly; and

(b) includes cases where a person—

(i) sets off an amount against a corresponding monetary liability of another person; or

(ii) makes a “relevant payment” as defined in regulation 38ZA(2).

(2) For the purposes of applying regulation 38ZA, the reference in regulation 24A(b) and (c) and in regulation 24B(b) to—

(a) “the supplier” includes a reference to the “first supplier” as defined in regulation 38ZA(2); and

(b) “the recipient of the supply” includes a reference to the “final consumer” as defined in regulation 38ZA(2).

Section 25 Making of returns

(1) Every person who is registered or was or is required to be registered shall, in respect of every period of a quarter or in the case of a person who is registered, every period of 3 months ending on the dates notified either in the certificate of registration issued to him or otherwise, not later than the last day of the month next following the end of the period to which it relates, make to the Controller a return in the manner prescribed in regulation 25A showing the amount of VAT payable by or to him and containing full information in respect of the other matters specified in the form and a declaration, signed by that person or by a person authorised to sign on that person’s behalf , that the return is correct and complete;

provided that—

(a) the Commissioners may allow or direct a person to make returns in respect of periods of one month and to make those returns within one month of the periods to which they relate;

(b) the first return shall be for the period which includes the effective date determined in accordance with Schedules 1, 1A, 3A, Parts 8 and 9 of Schedule 9ZA and Schedule and 9ZC to the Act upon which the person was or should have been registered, and the said period shall begin on that date;

(c) where the Commissioners consider it necessary in any particular case to vary the length of any period or the date on which any period begins or ends or by which any return shall be made, they may allow or direct any person to make returns accordingly, whether or not the period so varied has ended;

(d) where the Commissioners consider it necessary in any particular case, they may allow or direct a person to make returns to a specified address.

(2) Any person to whom the Commissioners give any direction in pursuance of the proviso to paragraph (1) above shall comply therewith.

(3) Where for the purposes of this Part the Commissioners have made a requirement of any person pursuant to regulation 30—

(a) the period in respect of which taxable supplies were being made by the person who died or became incapacitated shall end on the day previous to the date when death or incapacity took place; and

(b) subject to sub-paragraph (1)(c) above, a return made on his behalf shall be made in respect of that period no later than the last day of the month next following the end of that period; and

(c) the next period shall start on the day following the aforesaid period and it shall end, and all subsequent periods shall begin and end, on the dates previously determined under paragraph (1) above.

(4) Any person who—

(a) ceases to be liable to be registered, or

(b) ceases to be entitled to be registered under either or both of paragraphs 9 and 10 of Schedule 1 , paragraph 41 or 51 of Schedule 9ZA or Schedule 9ZC to the Act,

shall, unless another person has been registered with his registration number in substitution for him under regulation 6, make to the Controller a final return in the manner prescribed in regulation 25A and any such return shall contain full information in respect of the matters specified in the form and a declaration, signed by that person or by a person authorised to sign on that person’s behalf , that the return is correct and complete and shall be made, in the case of a person who was or is registered, within one month of the effective date for cancellation of his registration, and in the case of any other person, within one month of the date upon which he ceases to be liable to be registered, and in either case shall be in respect of the final period ending on the date aforementioned and be in substitution for the return for the period in which such date occurs.

(4AA) Any period specified in paragraph (4) for the making of a final return may be extended by direction of the Commissioners whether or not that period has ended at the time the direction is made.

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The Commissioners may allow VAT chargeable in any period to be treated as being chargeable in such later period as they may specify.