PART IV EC SALES STATEMENTS
F122B
1
Where F4statements are to be submitted under regulation 22 and 22A 22A in respect of periods ending on the same day, the statements may be submitted on a single form.
2
A taxable person may submit a statement under regulation 22 F2... or 22A on paper or on-line using an electronic portal provided by the Commissioners for that purpose.
3
A taxable person who is required to submit a statement under regulation 22 F3... or 22A must do so—
a
where the statement is submitted on-line, not later than 21 days from the end of the period to which the statement relates,
b
in every other case, not later than 14 days from the end of the period to which the statement relates.