Legalize / United Kingdom / Statutory-Instrument

The Value Added Tax Regulations 1995

Type Statutory-Instrument

Publication 1995-09-27

Last updated 2025-06-13

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(b) “exempt supplies” means any supplies that are not taxable supplies.

106ZA

(1) A taxable person who—

(a) was entitled to attribute his input tax to taxable supplies under regulation 105A(1)(b) or regulation 106(1)(b) in his immediately preceding longer period, and

(b) does not expect to incur more than £1,000,000 input tax in his current longer period,

may treat input tax incurred in each prescribed accounting period within his current longer period as attributable to taxable supplies, provided that he does so for all of the prescribed accounting periods that fall within that longer period.

(2) For the purposes of this regulation in relation to a taxable person, “immediately preceding longer period” means the longer period applicable to that person which ends immediately before the longer period in which the prescribed accounting period in respect of which he is making the attribution under paragraph (1) above falls.

102ZA

(1) A taxable person who is required to make an apportionment under section 24(5) of the Act in relation to goods or services which are used or are to be used partly for business purposes and partly for other purposes may effect that apportionment using a method provided for in regulation 102(1).

(2) Where the taxable person referred to in paragraph (1) is not a fully taxable person, the method used shall be the only method used to calculate that person’s deductible input tax.

(3) Where a person who was a fully taxable person at the time when the method was approved subsequently incurs exempt input tax, regulation 102B shall apply from the date on which that person first incurs such exempt input tax.

(4) Where a person effects the apportionment referred to in paragraph (1) using a method provided for in regulation 102(1)—

(a) regulations 102(1A) to (17) and 102A to 102C shall apply;

(b) regulations 105A, 106 and 106ZA shall not apply; and

(c) for the purposes of defining a longer period and determining an adjustment of attribution under regulation 107, “exempt input tax” shall include non-business VAT.

(5) In this regulation, a fully taxable person is a person who, disregarding paragraph (4)(c), has not incurred any exempt input tax in that person’s current or immediately preceding (if any) tax year or registration period.

EU legislation excepted

Use of the internal Union transit procedure

Change of liability: anti-forestalling invoices

15B

(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,

(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.

Retailers' invoices

Section 14(6) supplies to persons belonging in other member States

Section 14(1) supplies by intermediate suppliers

Section 14(2) supplies by persons belonging in other member States

General

113A

(1) This regulation applies where—

(a) the owner of an item described by regulation 113(2)(a) to (c) (“O”) (or a person to whom O has granted an interest in that item) uses that item to make a grant that falls within item 1(ka) of Group 1 of Schedule 9 to the Act,

(b) apart from this regulation, the item would not be a capital item to which this Part applies,

(d) O has made a written record of that decision specifying the date that it was made.

(2) Where this regulation applies, for the item in question—

(a) for “£250,000” in regulation 113(4)(a) substitute “£1”, but

(b) no adjustment of deductions of input tax shall be made under this Part for any intervals ending before 1st October 2012 that fall within the period of adjustment for the capital item as prescribed in regulation 114.

Electronic communication

4A

(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.

4B

(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);

(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.

Simplified invoices

16A

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;

(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 14(6) supplies to persons belonging in other member States

Section 14(1) supplies by intermediate suppliers

Section 14(2) supplies by persons belonging in other member States

General

Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT

Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT

148A

(1) This regulation applies to a means of transport that is a motorised land vehicle as described by paragraph 2(5E) of Schedule 11 to the Act (a “land vehicle”).

(2) In this regulation an “excepted relevant person” means a relevant person (see paragraph (5A) who is—

(a) bringing a land vehicle into the United Kingdom which that person has the approval of the Secretary of State to register and license in the United Kingdom in accordance with Parts 1 and 2 of the Vehicle Excise and Registration Act 1994 using a secure registration and licensing system (whether automated or paper based);

(b) importing a land vehicle into the United Kingdom and who is not a taxable person acting as such in relation to the arrival of the land vehicle in the United Kingdom;

(i) is not required to be registered for road use in the United Kingdom, and

(ii) is to remain in the United Kingdom for a period (continuous or otherwise) of not more than 6 months in any 12 months; or

(d) bringing a land vehicle into the United Kingdom which has remained registered for road use in the United Kingdom during the period when it has been outside the United Kingdom.

(3) A relevant person other than an excepted relevant person must notify the Commissioners of the arrival in the United Kingdom of a land vehicle within 14 days of the date of the arrival.

(3A) Where a person falling within paragraph (2)(a) makes a decision that the land vehicle in question will not be registered using the secure registration and licensing system (whether because it is not required to be registered for road use in the United Kingdom or for any other reason), that person must notify the Commissioners of the arrival of that land vehicle in the United Kingdom within 14 days of the date of that decision.

(4) Where a person falling within paragraph (2)(c) makes a decision—

(a) to register the land vehicle in question for road use in the United Kingdom, or

(b) to keep the land vehicle in the United Kingdom for a period longer than that specified in sub-paragraph (c)(ii) in circumstances where that land vehicle is not required to be registered for road use in the United Kingdom,

that person must notify the Commissioners of the arrival in the United Kingdom of that land vehicle within 14 days of the date of that decision.

(4A) No obligation arises under paragraph (3) or (4) by reason of the removal of a land vehicle from Northern Ireland to Great Britain or vice versa.

(5) In this regulation “registered for road use in the United Kingdom” means registered for such use in accordance with the Vehicle Excise and Registration Act 1994 and “register for road use in the United Kingdom” is to be construed accordingly.

(5A) In this regulation “relevant person” has the meaning given by paragraph 2(5D) of Schedule 11 to the Act with the modification applied by paragraph 74(1)(c) of Schedule 9ZA to the Act.

(6) A person required to notify under paragraph (3) or (4) may authorise a third party to notify on that person’s behalf.

(7) The notification shall be made in the English language.

(8) A notification under paragraph (3) or (4) must—

(a) contain the particulars listed in paragraph (9);

(b) include a declaration by the person required to notify the arrival in the United Kingdom of a land vehicle or a person authorised on that person’s behalf that all the information entered in it is true and complete; and

(c) when made in paper form, be made at or sent to any office designated by the Commissioners for the receipt of such notifications.

(9) The particulars referred to in paragraph (8)(a) are—

(a) the name and current address of the person bringing the land vehicle into the United Kingdom;

(b) the date when the land vehicle arrived in the United Kingdom;

(d) a full description of the land vehicle which shall include any vehicle registration mark allocated to it by any competent authority in another member State prior to its arrival and any chassis identification number;

(e) where applicable, the registration number of the person bringing the land vehicle into the United Kingdom;

(f) the date of the notification;

(g) in the case of an acquisition arising from a deemed supply under paragraph 30 of Schedule 9ZB to the Act—

(i) the value of the transaction determined in accordance with paragraph 11 of Schedule 9ZA to the Act, and

(ii) details of any relief claimed or to be claimed in relation to the acquisition under Item 2(f) of Group 12 of Schedule 8 to the Act (zero rating: drugs, medicines, aids for the handicapped etc);

(h) in the case of any other acquisition—

(i) the consideration for the transaction in pursuance of which the land vehicle was acquired,

(ii) the name and address of the supplier in the member State from which the land vehicle was acquired, and

(iii) details of any relief claimed or to be claimed in relation to the acquisition under Item 2(f) of Group 12 of Schedule 8 to the Act;

(i) in the case of an import—

(i) the price actually paid or payable for the land vehicle including any deposit, commission and fees,

(ii) any identifying number contained in a customs declaration made for the purposes of Part 1 of the Taxation (Cross-border Trade) Act 2018 or, in Northern Ireland, for the purposes of the corresponding provision of Union customs legislation as defined by paragraph 1(8) of Schedule 9ZB to the Act, and

(iii) the relevant commodity code entered on the Customs declaration; and

(j) any other particulars specified in a notice published by the Commissioners (which includes such a notice as revised or replaced from time to time).

(9A) In any case falling within paragraph (3A) or (4), the date of the relevant decision is to be treated as the date of the arrival in the United Kingdom of the land vehicle in question for the purposes of paragraph (9)(b).

(10) Any person required under paragraph (3) or (4) to notify the Commissioners of an arrival which is an acquisition must pay any VAT due on the acquisition at the time and in the manner prescribed in paragraphs (12) to (16) as appropriate.

(11) In the case of an import of a land vehicle, any requirements to notify the importation and pay any tax, duty of customs or duty of excise due as may be prescribed in any of the enactments referred to in section 16(1)(a) and (b) of the Act shall apply in addition to any requirements imposed by or under this regulation.

(12) Where—

(a) the arrival is a taxable acquisition which takes place in the United Kingdom, and

(b) the person acquiring the land vehicle is not a taxable person acting as such in relation to the acquisition of the land vehicle,

payment shall be made at the time of notification.

(13) Where—

(a) the arrival is a taxable acquisition which takes place in the United Kingdom, and

(b) the person acquiring the land vehicle is a taxable person acting as such in relation to the acquisition of the land vehicle,

payment shall be made in accordance with paragraph (15).

(14) Where the arrival is an acquisition arising from a deemed supply under paragraph 30 of Schedule 9ZB to the Act, payment shall be made in accordance with paragraph (15).

(15) Where this paragraph applies, payment shall be made in accordance with regulation 40 having been accounted for in the appropriate return required by regulation 25.

(16) In any case where—

(a) VAT due is required to be paid at the time of notification under paragraph (12), and

(b) notification is made under regulation 4A,

the relevant payment shall be made solely by means of electronic communications that are acceptable to the Commissioners for this purpose.

Refunds in relation to new means of transport

Supplies of new means of transport to persons departing Northern Ireland for a member State

38ZA

(1) Where—

(a) there is a decrease in consideration for a supply of goods which includes an amount of VAT and the decrease occurs after the end of the prescribed accounting period in which the original supply took place,

(b) the supply is the final supply in a chain of supplies made by taxable persons which relates to the same goods,

(c) the decrease in consideration is as a result of a relevant payment (which may form part of a larger payment that includes an element of compensation) that reduces the taxable amount which serves as a basis for determination of the VAT payable by the first supplier, and

(d) the amount of the relevant payment equates to the whole, or a proportion, of the price paid for the goods by the final consumer to the final supplier and does not exceed the amount so paid,

then, in regulation 38(2), the reference to “the taxable person who makes the supply” shall include a reference to the first supplier and the reference to “a taxable person who receives the supply” shall include a reference to a final consumer who is a taxable person.

(2) In this regulation—

“cash refund” includes a payment made by cheque or equivalent but does not include the provision of a face-value voucher falling within Schedule 10A to the Act or a voucher falling within Schedule 10B to the Act;

“final consumer” means the recipient of the supply referred to in paragraph (1)(b);

“final supplier” means the person who makes the supply referred to in paragraph (1)(b);

“first supplier” means the first person in the chain of supplies that ends with the final consumer;

“relevant payment” means—a cash refund made by the first supplier direct to the final consumer—to reflect the reduced value (including a reduction to nil) of goods which are faulty, damaged or otherwise do not fully meet expectations of the final consumer,as a result of a product recall, orin accordance with the terms of a sales promotion scheme operated by the first supplier under the terms of which the final consumer is required to provide proof of purchase of specified goods to the first supplier; ora reimbursement made by the first supplier direct to the final supplier—which equates to the redemption value of a money-off coupon issued by the first supplier and used by the final consumer in part payment for goods purchased from the final supplier, orto redeem a money-off coupon issued by the first supplier in any of the circumstances specified in sub-paragraph (a)(i) or (ii) and used by the final consumer in full or part payment for goods purchased from the final supplier.

(3) Where the rate of VAT applicable to the supply made by the first supplier differs from the rate of VAT applicable to the supply made by the final supplier, the adjustment made by the first supplier shall be at the rate of VAT applied by the final supplier.

PART 26 — UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns

Interpretation

214

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Registration requests: Non-Union scheme

215

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Registration requests: Union scheme

216

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Registration requests: declaration

217

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

Communications with the Commissioners

218

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The making of a claim to the Commissioners: special accounting schemes

166AA

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Notice to purchaser of claim

Evidence required of the claimant in support of the claim

Records required to be kept by the claimant

Preservation of documents and records and duty to produce

Attribution of payments

Attribution of payments received under certain credit agreements

Repayment of a refund

Calculation of repayment where reduction in consideration: special accounting schemes

171A

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Timing and method of repayments: special accounting schemes

171B

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Writing off debts

Writing off debts—margin schemes

Writing off debts—tour operators margin scheme

PART 27 — NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

219

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

Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made

220

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Claims in respect of overpaid VAT

221

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Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period

222

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

Scheme participants who are also taxable persons: disapplication of paragraph 17(1)

223

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Appropriate percentage for limited-cost traders

55KA

(1) This regulation applies for determining the appropriate percentage to be applied for a prescribed accounting period in which a flat-rate trader is a limited-cost trader.

(2) Where this regulation applies, the appropriate percentage is that specified in the Table for the category of business carried on by the trader in that prescribed accounting period but the number in the right-hand column is to be read as “16.5”.

(3) Except that, where regulation 55JB also applies, the number in the right-hand column is to be read as “15.5”.

Admission to scheme

Withdrawal from the scheme

Notification

Termination by the Commissioners

Date of withdrawal from the scheme

Self-supply on withdrawal from scheme

Adjustments in respect of stock on hand at withdrawal from scheme

Amendment by notice

Reverse charges

Bad debt relief

Preservation of records

31AA

(1) Subject to paragraph (2) the electronic account required to be kept pursuant to regulation 31(1)(l) must be preserved using functional compatible software.

(2) The obligation under paragraph (1) does not apply to a person to whom the requirements of regulation 32A have ceased to apply.

(3) Subject to paragraph (1) the duty to preserve records required to be kept pursuant to regulations 31 and 31A may be discharged by—

(a) preserving them in any form or by any means; or

(b) preserving the information in them by any means,

subject to any conditions or exceptions specified in writing by the Commissioners.

(4) The functional compatible software must take a form approved by the Commissioners in a specific or general direction.

(5) A direction under paragraph (4) may also specify the circumstances in which functional compatible software may be used or not used.

The VAT account

Recording and keeping of information in electronic form

32A

(1) Subject to regulation 32B a taxable person shall keep and maintain the information specified in paragraphs (2) and (3) in an electronic form (“the electronic account”).

(2) The information specified for the purposes of paragraph (1) is—

(a) the name of the taxable person;

(b) the address of the taxable person’s principal place of business;

(d) any VAT accounting schemes used by the taxable person.

(3) Subject to paragraph (4) the information specified for the purposes of paragraph (1) for each accounting period is—

(a) subject to sub-paragraph (c), for each supply made within the period—

(i) the time of supply,

(ii) the value of the supply, and

(iii) the rate of VAT charged;

(b) subject to sub-paragraph (c), for each supply received within the period—

(i) the time of supply,

(ii) the value of the supply, and

(iii) the total amount of input tax for which credit is allowable under section 26 of the Act;

(i) supplies made which are required to be accounted for in respect of the same prescribed accounting period and are subject to the same rate of VAT, or

(ii) supplies received for which credit is allowable in the same prescribed accounting period,

they may be treated as a single supply for the purposes of either sub-paragraph (a) or (b), whichever is relevant;

(d) the information specified in each sub-paragraph of paragraphs (3) and (4) of regulation 32;

(e) where adjustment or correction is made to the VAT account which is required or allowed by any provision of the Act, or any regulations made under the Act, the total amount adjusted or corrected for the period pursuant to that provision or those regulations;

(f) the proportions of the total of the VAT exclusive value of all outputs for the period which are attributable in each case to standard rated, reduced rated, zero-rated, exempt or outside the scope outputs.

(4) The information specified in paragraph (3) may be varied by direction of the Commissioners to make provision about—

(a) supplies of investment gold which are subject to the provisions of regulation 31A;

(b) the operation of the flat-rate scheme under Part 7A of these Regulations (flat-rate scheme for small businesses);

(d) cases where the Commissioners are satisfied that keeping and maintaining information as specified in this regulation is likely to be impossible, impractical or unduly onerous.

(5) The electronic account must be kept and maintained using functional compatible software.

(6) The functional compatible software must take a form approved by the Commissioners in a specific or general direction.

(7) A direction under paragraph (6) may also specify the circumstances in which functional compatible software may be used or not used.

(8) The information specified in paragraph (3) must be entered in the electronic account for the relevant prescribed accounting period no later than the earlier of the date by which the taxable person is required to make the return or the date the return is made for that prescribed accounting period.

(9) Changes to the information specified in paragraph (2) must be made no later than the end of the prescribed accounting period in which those changes occur.

(10) Where a taxable person discovers an error or omission in the electronic account that person must correct the electronic account as soon as possible but in any event no later than the end of the prescribed accounting period in which the error is discovered.

Exemption from the electronic recording requirements

32B

(1) The requirements imposed by regulation 32A do not apply to a person—

(a) who the Commissioners are satisfied is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or

(b) for whom an insolvency procedure as described in any of paragraphs (a) to (f) of section 81(4B) of the Act is applied, or

(c) for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using a compatible software return system for reasons of disability, age, remoteness of location or any other reason.

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

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

(6) The exemption under paragraph (1)(b) does not apply if a person has elected not to be exempt in accordance with regulation 32C.

Election not to be exempt

32C

(1) An election not to be exempt under regulation 32B must—

(a) be made before the start of the next prescribed accounting period (“the period”) in which the exemption would otherwise apply, and

(b) specify the date that the next period begins.

(2) An election has effect for the next period referred to in paragraph (1)(b) and for subsequent periods in which the exemption would otherwise apply.

(3) An election may be withdrawn and the withdrawal shall have effect for the period which immediately follows the period in which it is notified and for subsequent periods.

(4) An election and withdrawal of an election must be made by notice to the Commissioners.

The register of temporary movement of goods to and from other member States

Correction of errors

Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT

Claims for credit for, or repayment of, overstated or overpaid VAT

Adjustments in the course of business

Adjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud)

Calculation of returns

VAT to be accounted for on returns and payment of VAT

Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable

Accounting for VAT on the removal of goods

Goods removed from warehousing regime

Changes in consideration: debit notes and credit notes

15C

(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,

(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,

(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.

Retailers' invoices

Simplified invoices

Section 14(6) supplies to persons belonging in other member States

Section 14(1) supplies by intermediate suppliers

Section 14(2) supplies by persons belonging in other member States

General

24A

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.

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.

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).

134A

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

22ZA

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

Retailers' and simplified invoices: exceptions

16B

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 14(6) supplies to persons belonging in other member States

Section 14(1) supplies by intermediate suppliers

Section 14(2) supplies by persons belonging in other member States

General

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

(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 ”;

(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.

Final statements

Distance sales from Northern Ireland to the EU

109A

(1) This regulation applies where a taxable person—

(a) has incurred an amount of input tax in relation to goods which has not been attributed to taxable supplies because the person has used the goods in making either—

(i) exempt supplies, or

(ii) both taxable supplies and exempt supplies,

(b) is treated as having made a taxable supply of those goods (“the deemed supply”) in accordance with paragraph 31A of Schedule 9ZB to the Act, and

(2) Subject to regulation 110 and where this regulation applies, the Commissioners shall, on receipt of an application made by the taxable person in such form and manner and containing such particulars as they may direct, pay to the person an amount equal to the input tax which has become attributable to the deemed supply in accordance with the method which the person was required to use when the input tax was first attributed.

(3) For the purposes of this regulation any question as to the nature of any supply shall be determined in accordance with the provisions of the Act or any Regulations or Orders made thereunder in force at the time when the input tax was first attributed.

Application of this Part

116O

This Part applies to importations, exportations and removals in respect of Great Britain.

Modifications and exceptions for the application of returned goods relief

...

Supplies to persons departing from Great Britain

PART 16ZA — Importations, exportations and removals in respect of Northern Ireland

Interpretation

133A

(1) his Part applies to importations, exportations and removals in respect of Northern Ireland.

(2) In this Part—

“Commission Delegated Regulation” means Commission Delegated Regulation (EU) No 2015/2446, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

“Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

“container” has the same meaning as in Part 16;

“export” means—the export of goods from Northern Ireland to a place outside the member States; andthe removal of goods from Northern Ireland to Great Britain or the Isle of Man, and related expressions are to be interpreted accordingly.

“importation” means—the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland; andthe entry of goods into Northern Ireland following their removal from Great Britain or the Isle of Man,and related expressions are to be interpreted accordingly;

“overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place;

“relevant state” and “relevant states” means the member States and Northern Ireland;

“Union Customs Code” means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

“Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act.

Supplies to persons outside the relevant states

133B

Where the Commissioners are satisfied that—

(1) goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—

(a) a person not resident in Northern Ireland,

(b) a trader who has no business establishment in Northern Ireland from which taxable supplies are made, or

(2) the goods were exported to a place outside the relevant states;

(3) the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019; and

(4) any conditions that may be specified by the Commissioners in a notice published by them have been met,

the supply, subject to such other conditions as they may impose, shall be zero-rated.

VAT Retail Export Scheme

133C

(1) Where the Commissioners are satisfied that—

(a) goods, which at the time of the supply were located in Northern Ireland, have been supplied to a person who is an overseas visitor and who, at the time of the supply, intended to depart from the relevant states before the end of the third month following that in which the supply is effected and that the goods should accompany him,

(b) save as they may allow, the goods were produced to the competent authorities for the purposes of the common system of VAT in the relevant state from which the goods were finally exported to a place outside the relevant states, and

the supply, subject to such conditions as they may impose, shall be zero-rated.

(2) In this regulation—

(a) “goods” does not include—

(i) a motor-vehicle, or

(ii) a boat intended to be exported under its own power,

(b) the words “overseas visitor” refer to a traveller who is not established within the relevant states,

(c) for the purposes of paragraph (b) above, a traveller is not established within the relevant states only if that traveller's domicile or habitual residence is situated outside the relevant states,

(d) solely for the purposes of paragraph (c) above, the traveller's domicile or habitual residence is the place entered as such in a valid—

(i) identity document,

(ii) identity card, or

(iii) passport,

(e) a document referred to in sub-paragraph (i), (ii) or (iii) of paragraph (d) is valid for the purposes of that paragraph only if—

(i) it is so recognised by the Commissioners, and

(ii) it is not misleading as to the traveller's true place of domicile or habitual residence.

Supplies to persons departing from the relevant states

133D

(1) The Commissioners may, on application by an overseas visitor who intends to depart from the relevant states within 15 months and remain outside the relevant states for a period of at least 6 months, permit that person within 12 months (or 30 days if the motor vehicle is to be removed to Great Britain) of the person's intended departure to purchase, from a registered person, a motor vehicle located in Northern Ireland at the time of purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.

(3) In this regulation, “overseas visitor” means a person who, during the 2 years immediately preceding the date of the application has not been in Northern Ireland for more than 365 days, or who, during the 6 years immediately preceding the date of the application has not been in Northern Ireland for more than 1,095 days.

133E

(1) The Commissioners may, on application by any person who intends to depart from the relevant states within 9 months and remain outside the relevant states for a period of at least 6 months, permit that person within 6 months (or 30 days if the motor vehicle is to be removed to Great Britain) of the person’s intended departure to purchase, from a registered person, a motor vehicle located in Northern Ireland at the time of purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplies to persons taxable in a member State

133F

(1) Subject to regulation 133G, where the Commissioners are satisfied that —

(a) a supply of goods by a taxable person involves their removal from Northern Ireland;

(b) the supply is to a person (“P”) who is registered for VAT in a member State and has provided the supplier with the VAT identification number issued to P by that member State,

(d) the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A of the Act, for VAT to be charged by reference to the profit margin on the supply,

the supply, subject to such conditions as they may impose, shall be zero-rated.

133G

The zero-rating provided for by regulation 133F shall be revoked where, in relation to the supply mentioned in that regulation—

(a) the taxable person who makes the supply fails to comply with the obligation to submit a statement under regulation 22, or

(b) the statement submitted by that taxable person does not set out the correct information as required by or under regulation 22,

unless the taxable person can satisfy the Commissioners that there was a reasonable excuse for the failure to comply or the failure to submit the correct information, as the case may be.

Additional provision in relation to importations, exportations and removals in respect of Northern Ireland

133H

(1) The Commissioners may make additional provision in relation to importation, exportation and removals so far as concerning value added tax in respect of Northern Ireland in a notice published by them.

(2) A notice made under this regulation may include provision for the following—

(a) enactments, regulations and Union customs legislation which are to be excepted or adapted in relation to importations in, or exports from, Northern Ireland;

(b) treatment of supplies made to persons taxable in a member State or supplies of goods subject to excise duty to persons who are not taxable in a member State;

(d) territories to be treated as excluded from or included in the territory of the Community and of the member States, related entry and exit formalities and use of the internal transit procedure under Union customs legislation and Union customs legislation which will apply.

Supplies to persons taxable in another member State

Supplies of goods subject to excise duty to persons who are not taxable in another member State

Territories to be treated as excluded from or included in the territory of the European Union and of the member States

Entry and exit formalities

Use of the internal Union transit procedure

Customs and excise legislation to be applied

Fiscal warehousing transfers in Great Britain

PART 16B — Northern Ireland fiscal and other Northern Ireland warehousing regimes

Northern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications

145L

Part 16A and Schedule 1A apply to Northern Ireland warehouses and Northern Ireland fiscal warehouses as they apply to warehouses and fiscal warehouses—

(a) as if any reference to “fiscal warehouse”, “warehouse”, “fiscal warehousing regime” and “warehousing regime” were a reference respectively to “Northern Ireland fiscal warehouse”, “Northern Ireland warehouse”, “Northern Ireland fiscal warehousing regime” and “Northern Ireland warehousing regime”; and

(b) with the modifications set out in regulations 145M to 145R in respect of Part 16A, and in regulation 145T in respect of Schedule 1A.

Interpretation

145M

In regulation 145A(1) (interpretation)—

(a) in the definition of “eligible goods”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision)”;

(b) in the definition of “material time”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act except in regulation 145D where “material time” means the time the services are performed.”.

Northern Ireland fiscal warehousing transfers

145N

Read the heading to regulation 145G (fiscal warehousing transfers in Great Britain) as “Fiscal warehousing transfers in Northern Ireland”.

Removal of goods from a Northern Ireland fiscal warehousing regime and transfers

145O

(1) In the heading to regulation 145H (removal of goods from a fiscal warehousing regime and transfers outside Great Britain), read “Great Britain” as “Northern Ireland”.

(2) In regulation 145H(1), read “sections 18F(5), 18F(6)” as “paragraph 25(4), 25(5) of Schedule 9ZB to the Act”;

(3) In regulation 145H(2)—

(a) read there as being before sub-paragraph (c)—

(bb) where the goods in question are transferred or are in the process of transfer to arrangements which correspond in effect, under the law of a member State, to paragraph 19(5) (Northern Ireland fiscal warehouses: relief) of Schedule 9ZB to the Act whether or not those arrangements also correspond in effect to section 18C(1) (zero-rating of certain specified services performed in a fiscal or other warehousing regime) as applied by paragraph 21 (Northern Ireland warehouses and fiscal warehouses: services) of Schedule 9ZB to the Act

(b) in sub-paragraph (c), read “Great Britain” as “Northern Ireland and the member States”;

(4) In regulation 145H(4)—-

(a) read there as being before sub-paragraph (c)—

(bb) a document evidencing the completion of the transfer of the eligible goods from the relevant Northern Ireland fiscal warehousing regime directly to arrangements which correspond, in a member state, to Northern Ireland (60 days); or

(b) in sub-paragraph (c), read “Great Britain” as “Northern Ireland and the member States”.

145P

In regulation 145I(2), read the reference to section 18D(2) as a reference to paragraph 22(2) (removal from warehousing: accountability) of Schedule 9ZB to the Act.

Payment on removal of goods from a Northern Ireland fiscal warehousing regime

145Q

In regulation 145J(2)(a) (payment on removal of goods from a fiscal warehousing regime), read the reference to section 18B(4) as a reference to paragraph 19(6) of Schedule 9ZB to the Act.

Place of supply of goods subject to a Northern Ireland warehousing regime

145R

In regulation 145K (place of supply of goods subject to a warehousing regime), read “section 18(1)” in each place it occurs as “paragraph 16(1) of Schedule 9ZB to the Act”.

Fiscal warehousing certificates

145S

(1) The certificate referred to in paragraph 19(1)(d) of Schedule 9ZB to the Act (certificate relating to acquisitions in or intended for fiscal warehousing) and the certificate referred to in paragraph 19(3)(d) of Schedule 9ZB to the Act (supplies of goods intended for fiscal warehousing) must contain the information indicated in the form specified in a notice published by the Commissioners;

(2) A certificate prepared under paragraph 19(1)(d) of Schedule 9ZB by an acquirer who is not a taxable person must be kept by that person for a period of six years commencing on the day the certificate is prepared; and the person must produce it to a proper officer when that officer requests the person to do so.

Northern Ireland: modification of Schedule 1A

145T

In Schedule 1A (fiscal warehousing)—

(a) in paragraph 1—

(i) read there as being before sub-paragraph (f)—

(ea) It must accurately identify as “transferred goods” all eligible goods which are transferred directly from the Northern Ireland fiscal warehousing regime to corresponding arrangements in a member State under regulation 145H(2)(bb), the date and time when the transfer starts, and the address of the place in the member State to which the goods in question are transferred.

(ii) in sub-paragraph (f), read “Great Britain” in both places it occurs as “Northern Ireland and the member States;”;

(b) in paragraph 3—

(i) read there as being before sub-paragraph (d)—

(ca) It must include the document relating to the completion of a transfer to corresponding arrangements in a member State referred to in regulation 145H(4)(bb) and it must relate that document to the relevant transfer.

(ii) in sub-paragraph (d), read “Great Britain” as “Northern Ireland and the member States”;

(b) It shall be adjusted to show a removal (and not a transfer) where the document referred to in regulations 145H(4)(bb) or 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in a member State or which have been exported to a place outside Northern Ireland and the member States, is not received in time.

Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

145U

(1) The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 applies with the modifications set out in paragraph (2) to goods subject to, or to be placed in, a Northern Ireland fiscal warehousing regime as it applies to goods subject to, or to be placed in, a fiscal warehousing regime.

(2) The modifications are—

(a) in article 2, read “eligible goods” and “material time” as having the meanings given by paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision);

(b) in article 3(2)(a) and (b), read “fiscal warehousing regime” as “Northern Ireland fiscal warehousing regime”.

PART 20A — Repayments to EU traders incurring VAT on goods in Northern Ireland

Application of this Part

184A

Part 20 of these Regulations as it had effect immediately before IP completion day continues to have effect subject to the modifications set out in regulations 184B to 184KB.

184B

In regulation 173 (interpretation of Part 20) read there as being after paragraph (3)—

(4) For the purposes of this Part, a supply is a supply of goods made to a claimant in Northern Ireland only where— (a) the goods are located in Northern Ireland at the time that they are supplied; and (b) the invoice required by regulation 13 to be provided to the claimant by the supplier in respect of that supply— (i) describes the supply as being a supply of goods; and (ii) does not contain particulars of any supply other than a supply of goods of the description set out in sub-paragraph (a).

184C

For paragraph (1) of regulation 173B read—

(1) The VAT referred to in regulation 173A is VAT charged on— (a) an importation of goods into Northern Ireland; and (b) a supply of goods made to the claimant in Northern Ireland if that VAT would be, or would be treated as, input tax of the claimant if the claimant were a taxable person.

184D

For paragraph (2) of regulation 173B read—

(2) A claim for repayment may not be made in respect of VAT charged on— (a) an importation of goods in respect of which the VAT charged is eligible for other relief; (b) a supply or importation of goods which the claimant has removed or intends to remove from Northern Ireland to a member State, or which the claimant has exported or intends to export to a place outside the member States or to remove to Great Britain; (c) a supply or importation of goods which the claimant has used or intends to use for the purpose of any supply made in the course of a business activity carried on by the claimant in Northern Ireland; (d) a supply or importation of goods which if made to a taxable person would be excluded from credit under section 25 of the Act (payment of VAT by reference to accounting periods and credit for input tax against output tax); or (e) the supply or importation of goods to a travel agent which is for the direct benefit of a traveller other than the travel agent or the travel agent's employee.

184E

In regulation 173C, read “goods or services” in both places it occurs as “goods”.

184F

For regulation 173E (persons to whom this Part applies), read—

“173E. This Part applies to a person who is established in and who carries on business in a member State for the whole of a repayment period other than a person who—

(a) is established in Northern Ireland during any part of the repayment period; or

(b) is registered or required to be registered for VAT in the United Kingdom during any part of the repayment period.”.

184G

In regulation 173F (time when VAT is incurred), read “supply of goods or services” in both places it occurs as “supply of goods”.

184H

In regulation 173K, read “supply of goods or services” as “supply of goods”.

184I

For paragraph (2) of regulation 173L (contents of a repayment application) read—

(2) A supply is within this paragraph if it is a supply made in the course of a business activity carried on by the claimant in Northern Ireland.

184J

In regulation 173M—

(a) for paragraphs (b) and (c) read—

(b) except in the case of an importation of goods, the registration number of the supplier and the prefix “XI”; (c) the date of issue of, and the unique sequential number identifying, the import document required to be produced by regulation 17 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 or the document authenticated or issued by a proper officer in respect of an importation of goods or the VAT invoice issued in respect of the supply;

(b) in paragraph (h), read “goods and services” as “goods”.

184K

For regulation 173O read—

“173O. The nature of the goods in respect of which repayment of VAT under this Part is claimed must be described in accordance with numerical codes specified for this purpose in a notice published by the Commissioners in accordance with this regulation.”.

PART 20B — Obligation on Commissioners to forward claims to member States

184L

The Commissioners must make arrangements for dealing with applications made to them by taxable persons for the forwarding, in accordance with the obligations of the United Kingdom under the EU withdrawal agreement, to the tax authorities of a member State of claims for refunds of VAT on—

(a) supplies to them in that member State, or

(b) the importation of goods by them into that member State from places outside the member States and Northern Ireland.

Notification to Commissioners

206A

(1) A person must notify the Commissioners in writing if—

(a) on any certification anniversary, the total value of taxable supplies made in the course or furtherance of the relevant part of that person’s business in the period of one year then ending is more than £230,000,

(b) at the end of any month, the total value of taxable supplies made in the course or furtherance of the relevant part of that person’s business in the period of 30 days then ending is more than £230,000, or

(i) eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii) registered for VAT in the name of a division under section 46(1) of the Act, or

(iii) associated with another person.

(2) If a person is required to notify the Commissioners under this regulation, that person must do so within 30 days of—

(a) in the case of paragraph (1)(a), the relevant certification anniversary,

(b) in the case of paragraph (1)(b), the end of the relevant month, or

Death, bankruptcy or incapacity of certified person

Further certification

Claims by taxable persons for amounts to be treated as credits for input tax

Duty to keep records

Production of records

Application of this Part

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

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

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

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

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

Enactments excepted

133AB

There shall be excepted from the enactments which are to apply to importations as mentioned in section 16(1) of the Act—

(a) the Alcoholic Liquor Duties Act 1979—

(i) section 5A (exemption from duty on spirits in flavourings);

(ii) section 7 (exemption from duty on spirits in articles used for medical purposes);

(iii) section 8 (remission of duty on spirits used for medical or scientific purposes);

(iv) section 10 (remission of duty on spirits for use in art or manufacture);

(v) section 42 (drawback on exportation of beer);

(b) the Hydrocarbon Oil Duties Act 1979—

(i) section 9 (relief for certain industrial uses);

(ii) section 15 (drawback of duty on exportation etc of certain goods);

(iii) section 17 (repayment of duty on heavy oil used by horticultural producers);

(iv) section 19 (repayment of duty on fuel used in fishing boats etc);

(v) section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse);

(vi) section 20AA (power to allow reliefs);

(i) section 43(5) (provisions as to duty on re-imported goods);

(ii) subsections (1) and (2) of section 125 (valuation of goods for the purpose of ad valorem duties) so far as they apply by virtue of paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018;

(iii) section 126 (charge of excise duty on manufactured or composite imported articles);

(d) the Customs and Excise Duties (General Reliefs) Act 1979, other than section 8 (relief from customs or excise duty on trade samples, labels, etc.) and section 9(b) (relief from customs or excise duty on prizes, etc.);

(e) the Isle of Man Act 1979, sections 8 and 9 (removal of goods from Isle of Man to United Kingdom and vice versa);

(f) the Tobacco Products Duty Act 1979, section 2(2) (remission or repayment of duty on tobacco products);

(g) the Finance Act 1995, section 5 (denatured alcohol);

(h) the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty).

Regulations excepted

133AC

The provision made by or under the following subordinate legislation shall be excepted from applying to importations as mentioned in section 16(1) of the Act—

(a) regulations 16(4) and (5) and 19(1)(b) of the Excise Warehousing (Etc.) Regulations 1988 (certain removals from warehouse);

(b) any regulations made under section 197(2)(f) of the Finance Act 1996 (rate of interest on overdue customs duty and on repayments of amounts paid by way of customs duty).

Union customs legislation excepted

133AD

There shall be excepted from the enactments which are to apply in respect of importations as mentioned in section 16(1) of the Act—

(a) Council Regulation (EC) 1186/2009 on conditional reliefs from duty on the final importation of goods and any implementing Regulations made thereunder so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018;

(b) the following Articles of the Union Customs Code and any implementing Regulations made thereunder, so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018—

(i) Article 112 (other payment facilities);

(ii) Article 114(3) and (4) (interest on arrears of duty);

(iii) Article 116(6) (interest on certain repayments by the authorities);

(iv) Articles 250 to 253 so far as they relate to partial relief on temporary admission into Northern Ireland;

(v) Articles 259 to 262 (outward processing);

Adaptations

133AE

(1) The provision made by the following enactments shall apply to importations as provided for in section 16(1) of the Act subject to the following adaptations—

(a) section 125(3) of the Customs and Excise Management Act 1979 (valuation of goods), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018 shall have effect as if the reference to the preceding subsections of that section included a reference to section 21 of the Act;

(b) section 129 of the Finance Act 1999 (recovery of certain amounts by the Commissioners) shall be regarded as providing for the recovery of any relevant NI import duty.

(2) In this regulation “relevant NI import duty” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act.

133AF

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