Value Added Tax Act 1994

[F1 PART 3 U.K. Union scheme: liability, returns, payment etc

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

Liability to pay non-UK VAT to Commissioners U.K.

8 (1) This paragraph applies where a person— U.K.

(a) makes a qualifying supply of scheme services, and

(b) is registered under the Union scheme when the supply is made.

(2) The person is liable to pay to the Commissioners the gross amount of VAT on the supply.

(3) The reference in sub-paragraph (2) to the gross amount of VAT on the supply is to the amount of VAT charged on the supply in accordance with the law of the member State in which the supply is treated as made, without any deduction of VAT pursuant to Article 168 of Directive 2006/112/EC.

Union scheme returns U.K.

9 (1) A person who is or has been registered under the Union scheme must submit a return (a “Union scheme return”) to the Commissioners for each reporting period. U.K.

(2) Each quarter for the whole or part of which a person is registered under the Union scheme is a “reporting period” for that person.

Union scheme returns: further requirements U.K.

10 (1) A Union scheme return is to be made out in sterling. U.K.

(2) Any conversion from one currency into another for the purposes of sub-paragraph (1) is to be made using the exchange rates published by the European Central Bank—

(a) for the last day of the reporting period to which the Union scheme return relates, or

(b) if no such rate is published for that day, for the next day for which such a rate is published.

(3) A Union scheme return—

(a) must be submitted to the Commissioners within the 20 days after the last day of the reporting period to which it relates;

(b) must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.

Payment U.K.

11 (1) A person who is required to submit a Union scheme return must pay, by the deadline for submitting the return, the amounts required in accordance with paragraph 8 in respect of qualifying supplies of scheme services made in the reporting period to which the return relates. U.K.

(2) A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations require.

Availability of records U.K.

12 (1) A person who is registered under the Union scheme must make available to the Commissioners, on request, any obligatory records the person is keeping of transactions entered into by the person while registered under the scheme. U.K.

(2) The records must be made available by electronic means.

(3) In sub-paragraph (1) “obligatory records” means records kept in accordance with an obligation imposed in accordance with Article 369k of Directive 2006/112/EC.

Amounts required to be paid to other member States U.K.

13 U.K. Section 44 of the Commissioners for Revenue and Customs Act 2005 (requirement to pay receipts into the Consolidated Fund) does not apply to any money received for or on account of VAT that is required to be paid to another member State under Article 46 of Council Regulation (EU) No 904/2010.]