Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. [F2 Electronic, telecommunication and broadcasting services: non-union scheme]

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

F2 Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5

Part 1 U.K. [F3 Non-union scheme: registration]

Textual Amendments

F3 Sch. 3B Pt. 1 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(8)

The register U.K.

1 U.K. Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.

Persons who may be registered U.K.

2 (1) A person may be registered under this Schedule if he satisfies the following conditions. U.K.

(2) Condition 1 is that the person makes or intends to make qualifying supplies in the course of a business carried on by him.

(3) Condition 2 is that the person has neither his business establishment nor a fixed establishment in the United Kingdom or in another member State in relation to any supply of goods or services.

F4 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) [F6 Condition 3] is that the person is not identified under any provision of the law of another member State which implements [F7 Section 2 of Chapter 6 of Title XII of the VAT Directive].

[F8 (7) In this Schedule “the VAT Directive” means Directive 2006/112/EC (Title XII of which is amended by Council Directive 2008/8/EC [F9 and Council Directive (EU) 2017/2455]).]

F10 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 3B para. 2(4) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)

F5 Sch. 3B para. 2(5) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)

F6 Words in Sch. 3B para. 2(6) substituted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(ii)

F7 Words in Sch. 3B para. 2(6) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(2)(a)

F8 Sch. 3B para. 2(7) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(2)(b)

F9 Words in Sch. 3B para. 2(7) inserted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(iii)

F10 Sch. 3B para. 2(8) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)

Qualifying supplies U.K.

[F11 3 (1) In this Schedule “qualifying supply” means a supply of electronically supplied services, telecommunication services or broadcasting services to a person who— U.K.

(a) belongs in the United Kingdom or another member State, and

(b) is not a relevant business person.

(2) In sub-paragraph (1)—

• “broadcasting services” means radio and television broadcasting services;

• “electronically supplied services” has the same meaning as in Schedule 4A (see paragraph 9(3) and (4) of that Schedule);

• “telecommunication services” has the same meaning as in Schedule 4A (see [F12 paragraph 9E(2)] of that Schedule).]

Textual Amendments

F11 Sch. 3B para. 3 substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 4

F12 Words in Sch. 3B para. 3(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 6

Registration request U.K.

4 (1) If a person— U.K.

(a) satisfies the Commissioners that the conditions in paragraph 2 above are satisfied in his case, and

(b) makes a request in accordance with this paragraph (a “ registration request ”),

the Commissioners must register him under this Schedule.

(2) Sub-paragraph (1) above is subject to [F13 Article 58b of Implementing Regulation (EU) No 282/2011].

(3) A registration request must contain the following particulars—

(a) the name of the person making the request;

(b) his postal address;

(c) his electronic addresses (including any websites);

(d) where he has been allocated a number by the tax authorities in the country in which he belongs, that number;

(e) the date on which he began, or intends to begin, making qualifying supplies.

[F14 (4) A registration request must include a statement that the person making the request has no business establishment, and no fixed establishment, in the United Kingdom or in another member State.]

[F15 (5) A registration request—

(a) must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;

(b) must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.]

Textual Amendments

F13 Words in Sch. 3B para. 4(2) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(3)(a)

F14 Sch. 3B para. 4(4) substituted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(b)

F15 Sch. 3B para. 4(5) substituted (with effect in accordance with Sch. 22 para. 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(3)(b)

F16 ... U.K.

Textual Amendments

F16 Sch. 3B para. 5 and cross-heading omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(4)

F16 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Registration number U.K.

6 U.K. On registering a person under this Schedule, the Commissioners must—

(a) allocate a registration number to him, and

(b) notify him electronically of the number.

Obligation to notify changes U.K.

7 F17 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F17 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A notification under [F18 Article 57h of Implementing Regulation (EU) No 282/2011] must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.

Textual Amendments

F17 Sch. 3B para. 7(1)(2) omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(5)(a)

F18 Words in Sch. 3B para. 7(3) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(5)(b)

Cancellation of registration U.K.

8 (1) The Commissioners must cancel a person’s registration under this Schedule if— U.K.

(a) he notifies them that he has ceased to make, or to have the intention of making, qualifying supplies,

(b) they otherwise determine that he has ceased to make, or to have the intention of making, qualifying supplies,

(c) he notifies them that he has ceased to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above,

(d) they otherwise determine that he has ceased to satisfy any of those conditions, or

(e) they determine that he has persistently failed to comply with his obligations under this Schedule [F19 or Implementing Regulation (EU) No 282/2011].

F20 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19 Words in Sch. 3B para. 8(1)(e) inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(6)(a)

F20 Sch. 3B para. 8(2)(3) omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(6)(b)

F21 ... U.K.

Textual Amendments

F21 Sch. 3B para. 9 and cross-heading omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(7)

F22 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F22 Sch. 3B para. 9 omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(7)