The Value Added Tax (EC Sales Statements) Regulations 1992

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Value Added Tax (EC Sales Statements) Regulations 1992 and shall come into force on 1st January 1993.

(2) In these Regulations—

“the Act” means the Value Added Tax Act 1983;

“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State—

• Belgium—BE

• Denmark—DK

• France—FR

• Germany—DE

• Greece—EL

• Ireland—IE

• Italy—IT

• Luxembourg—LU

• Netherlands—NL

• Portugal—PT

• Spain—ES

• United Kingdom—GB

“contract work” means contract work as is referred to in Article 5.5(a) of Council Directive No. 77 388/EEC;

“form” means the relevant form contained in the Schedule to these Regulations or a form which the Commissioners are satisfied is a form to the like effect;

“processing work” means any processing operation, including the supply of any goods or services, carried out on any goods dispatched or transported from one member State to another member State for the performance of contract work;

“registered in another member State” means registered in accordance with measures adopted by the competent authority in another member State for the purposes of the common system of value added tax and “registered” shall be construed accordingly;

“relevant figure” means the total sum of the amount mentioned in paragraph 1(1)(a) of Schedule 1 to the Act and £25,500;

“statement” means the statement which a taxable person is required to submit in accordance with these Regulations;

“total value” means the consideration for the supply including the costs of any freight transport services and services ancillary to the transport of goods charged by the supplier of the goods to the customer.