The Value Added Tax Regulations 1995

[F1 Persons to whom this Part applies U.K.

173E.   This Part applies to a person who is established in and who carries on business in a member State other than the United Kingdom for the whole of a repayment period other than a person who—

(a) is established in the United Kingdom during any part of the repayment period;

(b) makes supplies in the United Kingdom of goods or services during any part of the repayment period other than—

(i) transport of freight outside the United Kingdom or to or from a place outside the United Kingdom or services ancillary thereto,

(ii) services where the VAT on the supply is payable solely by the person to whom the services are supplied in accordance with the provisions of section 8 of the Act (reverse charge on supplies received from abroad), and

(iii) goods where the VAT on the supply is payable solely by the person to whom they are supplied as provided for in section 9A (reverse charge on gas and electricity supplied by persons outside the United Kingdom) or 14 (acquisitions from persons belonging in other member States) of the Act;

[F2 (iv) scheme services within paragraph 2 of Schedule 3BA to the Act supplied by a person who—

(a) is required to account for the VAT on those supplies on a non-UK return; and

(b) is not a registered person.]

(c) during any part of the repayment period, does not undertake or intend to undertake transactions in the member State where that person is established which afford that person a right of deduction in accordance with Articles 168 and 169 of the principal VAT Directive as applied in the member State where that person is established;

(d) makes or intends to make supplies in the repayment period upon which VAT was not or would not be charged by virtue of their being within the exemption afforded to small enterprises under Articles 284, 285, 286 and 287 of the principal VAT Directive as applied in the member State in which that person is established; or

(e) makes or intends to make supplies in the repayment period which are covered by the flat-rate scheme for farmers provided for in Articles 295 to 305 of the principal VAT Directive as applied in the member State in which that person is established.]

Textual Amendments

F1 Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)

F2 Reg. 173E(b)(iv) inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 8(2)