The Value Added Tax Regulations 1995

[F1 PART 26 U.K. [F2 UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns]

Textual Amendments

F1 Pt. 26 inserted (1.10.2014) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(2), 9

F2 Pt. 26 heading substituted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 10(2)

Interpretation U.K.

214.— (1) In this Part—

“applicant” means a person making a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act;

“principal VAT Directive” means Council Directive 2006/112/EC.

(2) In regulations 215 and 216, references to a number allocated under Article 362 of the principal VAT Directive mean a number allocated at any time under that Article.

Registration requests: Non-Union scheme U.K.

215.   A registration request under paragraph 4 of Schedule 3B to the Act must contain details of—

(a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State;

(b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State.

Registration requests: Union scheme U.K.

216.   A registration request under paragraph 5 of Schedule 3BA to the Act must contain the following information—

(a) any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any member State in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that member State;

(b) any number previously allocated to the applicant by any member State under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that member State;

(c) where the applicant has previously been identified under a non-UK special scheme, the date the applicant ceased to be so identified;

(d) whether the applicant is treated as a member of a group under any of sections 43A to 43D of the Act; and

(e) the name of any member States in which the applicant has a fixed establishment, and the address of each such fixed establishment.

Registration requests: declaration U.K.

217.   A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act must also contain a declaration by the applicant that the information the applicant has provided in the registration request is accurate and complete to the best of the applicant’s knowledge.]

[F3 Communications with the Commissioners U.K.

218.   The following communications must be made by using the electronic portal set up by the Commissioners for the purpose of implementing Sections 2 and 3 of Chapter 6 of Title XII to the principal VAT Directive —

(a) a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act;

(b) the information required by paragraph 7 of Schedule 3B or paragraph 6 of Schedule 3BA to the Act;

(c) a return required under paragraph 11 of Schedule 3B or paragraph 9 of Schedule 3BA to the Act.]

Textual Amendments

F3 Reg. 218 substituted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 10(1)