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The Value Added Tax (Amendment) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 261
- Regulation 3
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Amendment of the Value Added Tax Regulations 1995
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3. In regulation 24 before “increase in consideration” insert—
“ “API platform” means the application programming interface that enables electronic communication with HMRC, as specified by the Commissioners in a specific or general direction;
“functional compatible software” means a software program or set of compatible software programs the functions of which include—
(a)
recording and preserving electronic records in an electronic form;
(b)
providing information to HMRC from the electronic records and returns in an electronic form and by using the API platform; and
(c)
receiving information from HMRC using the API platform in relation to a person’s compliance with obligations under these Regulations which are required to be met by use of the software;”.
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