F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 2 Obligations following registration, etc
Obligation to submit special accounting returns
11
(1)
A person who is, or has been, registered under this Schedule must submit a return (a “ special accounting return ”) to the Controller for each reporting period.
(2)
Each quarter for the whole or any part of which a person is registered under this Schedule is a “ reporting period ” in the case of that person.
(3)
The special accounting return must state the person’s registration number.
(4)
For each member State in which the person is treated as having made qualifying supplies for the reporting period, the special accounting return must specify—
(a)
the total value of his qualifying supplies treated as made in that member State in that period, apart from the VAT which he is liable to pay by virtue of this Schedule in respect of those supplies,
(b)
the rate of VAT applicable to those supplies by virtue of sub-paragraph (3) or (4) (as the case may be) of paragraph 10 above, and
(c)
the total amount of VAT payable by him by virtue of this Schedule in respect of those supplies in that period.
(5)
The special accounting return must state the total amount of VAT which the person is liable to pay by virtue of this Schedule in respect of all qualifying supplies treated as made by him in all member States in the reporting period.
(6)
If a person is registered under this Schedule for part only of a reporting period, references in this paragraph to his qualifying supplies in that period are references to his qualifying supplies in that part of that period.
(7)
In this Schedule, “ the Controller ” means the Controller, Customs and Excise Value Added Tax Central Unit.