The Value Added Tax Regulations 1995

Supplies to persons taxable in another member State U.K.

134.   [F1 Subject to regulation 134A, where] the Commissioners are satisfied that—

(a) a supply of goods by a taxable person involves their removal from the United Kingdom,

(b) the supply is to [F2 a person (“P”) who is registered for VAT in another member State and has provided the supplier with the VAT identification number issued to P by that other member State],

(c) the goods have been removed to another member State, and

(d) the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A(1) 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.

Textual Amendments

F1 Words in reg. 134 substituted (1.1.2020) by The Value Added Tax (Amendment) (No. 2) Regulations 2019 (S.I. 2019/1509), regs. 1, 3(a)

F2 Words in reg. 134(b) substituted (1.1.2020) by The Value Added Tax (Amendment) (No. 2) Regulations 2019 (S.I. 2019/1509), regs. 1, 3(b)

Commencement Information

I1 Reg. 134 in force at 20.10.1995, see reg. 1

(1)

Section 50A was inserted by section 24 of the Finance Act 1995 (c. 4) .