The Value Added Tax Regulations 1995

[F1 Contents of a repayment application U.K.

173M.   In respect of every importation of goods or supply in respect of which repayment of VAT charged thereon is claimed, a repayment application must contain the following information—

(a) the full name and address of the supplier;

(b) except in the case of an importation of goods, the registration number of the supplier and the prefix “GB” or such other prefix by which the United Kingdom is identified in accordance with the requirements of Article 215 of the principal VAT Directive;

(c) the date of issue of, and the unique sequential number identifying, the document authenticated or issued by a proper officer in respect of the importation of goods or the VAT invoice issued in respect of the supply;

(d) the value of the supply or of the imported goods (expressed in sterling) as determined under the Act but excluding the VAT chargeable on the supply or importation;

(e) the amount (expressed in sterling) of VAT chargeable on the supply or importation;

(f) the amount of VAT on the supply or importation eligible for repayment under this Part expressed in sterling;

(g) where applicable, the fraction described in regulation 173N, expressed as a percentage; and

(h) the nature of goods and services acquired, described in accordance with regulation 173O.]

Textual Amendments

F1 Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)