[F1Acquisitions from persons belonging in member StatesU.K.
Textual Amendments
F1Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9
6(1)Sub-paragraph (2) applies where—U.K.
(a)a person (“the original supplier”) makes a supply of goods to a person who belongs in a member State (“the intermediate supplier”),
(b)that supply involves the removal of the goods from a member State and their removal to Northern Ireland but does not involve the removal of the goods from Northern Ireland,
(c)both that supply and the removal of the goods to Northern Ireland are for the purposes of the making of a supply by the intermediate supplier to another person (“the customer”) who is registered under this Act,
(d)neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State, and
(e)there would be a taxable acquisition by the customer if the supply to the customer involved the removal of goods from a member State to Northern Ireland.
(2)Where this sub-paragraph applies—
(a)the supply by the original supplier to the intermediate supplier is ignored for the purposes of this Act, and
(b)the supply by the intermediate supplier to the customer is treated for the purposes of this Act, other than for the purposes of Part 8 of this Schedule, as if it did involve the removal of the goods from a member State to Northern Ireland.
(3)For the purposes of this Act, other than for the purposes of Part 8 of this Schedule, a supply of goods is treated as involving their removal from a member State to Northern Ireland, and is treated as not being a taxable supply if—
(a)the supply is made by a person belonging in a member State to a person who is registered under this Act,
(b)the supply involves the installation or assembly of the goods at a place in Northern Ireland to which they are removed, and
(c)were the supply to be treated as described in the words before paragraph (a), there would be a taxable acquisition by the registered person.
(4)But neither sub-paragraph (2) nor sub-paragraph (3) applies in relation to a supply unless—
(a)in the case of sub-paragraph (2), the intermediate supplier, or
(b)in the case of sub-paragraph (3), the person making the supply,
complies with such requirements to provide information to the Commissioners or to the person supplied as may be specified in regulations made by the Commissioners.
(5)The requirements to provide information that may be specified in regulations include—
(a)requirements to provide documents (for example, invoices);
(b)requirements to provide information or documents before a supply is made (as well as after);
(c)requirements as to the content and form of information or documents to be provided;
(d)requirements as to the manner in which information or documents are to be provided.
(6)Where a taxable acquisition is treated as having been made by virtue of this paragraph, that acquisition is treated as taking place at the time referred to in paragraph 4(1)(b) (day on which invoice issued).
(7)For the purposes of this paragraph a person belongs in a member State if—
(a)the person is taxable in a member State,
(b)the person does not have any business establishment or other fixed establishment in Northern Ireland,
(c)the person's usual place of residence is not in Northern Ireland,
(d)the person is not identified for the purposes of VAT in Northern Ireland and is not required, as a result of regulations under paragraph 7, to make a request to be so identified, and
(e)the person does not have a VAT representative who is identified for the purposes of VAT in Northern Ireland in connection with acting on the person's behalf, and is not for the time being required to appoint one who would be identified for those purposes.
(8)In determining, for the purposes of sub-paragraph (7)(d), whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph (4).
(9)Where—
(a)any goods are acquired from a member State in a case which corresponds, in relation to another member State, to the case described in sub-paragraph (1) in relation to Northern Ireland, and
(b)the person who acquires the goods is registered under this Act, is identified for the purposes of VAT in Northern Ireland and would be the intermediate supplier in relation to that corresponding case,
the supply to that person of those goods and the supply by that person of those goods to the person who would be the customer in that corresponding case are to be ignored for the purposes of this Act.
(10)References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.]