The Value Added Tax (Amendment) (No.3) Regulations 2014

Amendment of the Value Added Tax Regulations 1995

9.  After Part 25 (distress and diligence) insert—

“PART 26 UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: REGISTRATION

Interpretation

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(1).

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

Registration requests: Non-Union scheme

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(3), 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(4) of the principal VAT Directive, and the name of that member State.

Registration requests: Union scheme

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(5); 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

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.

Communications with the Commissioners

218.   A registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act 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.”.

(1)

OJ L No 347, 11.12.06, p. 1. Sections 1 and 2 of Chapter 6 of Title XII are amended by Article 5(6) to (14) of Council Directive 2008/08/EC amending Directive 2006/112/EC as regards the place of supply of services, OJ L No 44, 20.2.08, p. 11. Section 3 of Chapter 6 of Title XII is inserted by Article 5(15) of that Directive. Both amendments take effect from 1st January 2015. However, Article 2 of Council Regulation (EU) No 967/2012, OJ L No 290, 20.10.12, p. 1, requires member States to allow persons to make registration requests in respect of both Union and amended Non-Union schemes with effect from 1st October 2014.

(2)

Article 362 is substituted by Article 5(11) of Council Directive 2008/08/EC with effect from 1st January 2015.

(3)

Article 214 was amended by Council Directive 2008/08/EC with effect from 1 January 2010.

(4)

Article 369d is inserted by Article 5(15) of Council Directive 2008/08/EC with effect from 1st January 2015.

(5)

Sections 43A to 43C were inserted by section 16 of, and paragraph 2 of Schedule 2 to, the Finance Act 1999 (c. 16). Section 43A was amended by S.I. 2009/1890. Section 43AA was inserted by section 20(1) of the Finance Act 2004 (c.12). Sections 43B and 43C were amended by section 20(4) of the Finance Act 2004. Section 43D was inserted by section 20(2) of the Finance Act 2004.