The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

Amendments to the Value Added Tax Regulations 1995

12.—(1) The Value Added Tax Regulations 1995(1) are amended as follows.

(2) In regulation 2(1) omit the definitions of “datapost packet”, “post office”, “postal packet” and “universal service provider”;

(3) In regulation 32—

(a) omit paragraphs (3)(b) and (4)(b); and

(b) insert at the appropriate place in paragraph (3) “(baa) a total of the import VAT which the taxable person is accounting for on his return for that period in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019.”;

(4) In regulation 39—

(a) in paragraph (2) for “the total of the output tax” to the end substitute “the total of the import VAT to be accounted for on the return for the period shall be entered instead in the box opposite the legend “VAT due in this period on imports accounted for through postponed accounting””; and

(b) in paragraph (3) for “(including acquisitions from other member States)” substitute “(including imports)”;

(5) In regulation 40(1) —

(a) at the appropriate place insert “(ba) all import VAT for which he is accounting on that return in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019”; and

(b) omit paragraph (d)(iii), but not the final “and”;

(6) Omit regulation 122.

(1)

S.I. 1995/2518. Regulation 2 was amended by paragraph 23 of Schedule 8 to the Postal Services Act 2000 (c. 26). Other relevant amending instruments are S.I. 1996/1250, S.I. 2007/1418, S.I. 2011/2085 and S.I. 2019/59.