The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Requirement to produce import document U.K.

17.—(1) A taxable person who—

(a) makes a supply of goods which is zero-rated by virtue of paragraph 3(1) of Schedule 9ZB to VATA or a corresponding provision of an Act of Tynwald; and

(b) is treated as having imported the goods for the purposes of paragraph 4 of Schedule 9ZB to VATA,

must provide the person to whom the goods are supplied with an invoice, to be known as an import document, containing the information specified in paragraph (4).

[F1 (1A) A taxable person who is treated as having imported goods for the purposes of paragraph 4(3A) of Schedule 9ZB to VATA must provide the person to whom the goods are supplied with an invoice, to be known as an import document, containing the information specified in paragraph (4).]

(2) A taxable person (T) who is treated by virtue of regulation 7 (movement of own goods and on behalf of third party) as having imported goods for the purposes of paragraph 4 of Schedule 9ZB to VATA must provide the owner of the goods (where that is not T) with an invoice, to be known as an import document, containing the information specified in paragraph (4).

(3) The import document must be provided—

(a) within a period of 30 days beginning with the day on which the supply is treated as taking place for the purposes of VATA, in the case of the circumstance described in paragraph (1);

(b) within a period of 30 days beginning with the day on which the goods are treated as having been imported for the purposes of VATA, in the case of the circumstance described in paragraph (2); or

(c) within such longer period as the Commissioners may allow either generally or in a particular case.

(4) The information required to be included is—

(a) a sequential number based on one or more series which uniquely identifies the document;

(b) the time of the supply (where relevant), and removal;

(c) the date of the issue of the document;

(d) the name and address of the person to whom the goods are consigned;

(e) a description sufficient to identify the goods supplied or removed;

(f) for each description, the quantity of the goods and the amount payable excluding VAT;

(g) the total amount of VAT chargeable on the [F2 removal unless a margin scheme is applied under section 50A of VATAF3 ;]

[F4 (h) the name, address and registration number of the supplier;

(i) where a margin scheme is applied under section 50A of VATA, the reference “margin scheme: works of art”, “margin scheme: antiques or collectors’ items”, or “margin scheme: second hand goods” as appropriate.]

(5) The following provisions of the VAT Regulations 1995 M1 apply in relation to the import document required to be provided under paragraph (1) and (2) as they apply to a VAT invoice required to be provided under regulation 13(1) of those Regulations—

(a) paragraphs (7) and (8) of regulation 13 (preservation of invoices);

(b) regulation 13A (electronic invoicing);

(c) regulation 13B (language).

Textual Amendments

F1 Reg. 17(1A) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 63(a)

F2 Words in reg. 17(4)(g) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 63(b)(i)

F3 Section 50A was inserted by section 24(1) of the Finance Act 1995 (c. 4); provisions in S.I. 1992/3122 and 1995/1268 that were made under section 50A were amended by S.I 2020/1545 to make provision in respect of second-hand goods moving from Northern Ireland to Great Britain.

F4 Reg. 17(4)(h)(i) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 63(b)(ii)

Commencement Information

I1 Reg. 17 not in force at made date, see reg. 1

I2 Reg. 17 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 1996/1250, 2003/3220, 2007/2085, 2012/2951, 2019/59, 2020/1545 and Schedule 3 to TPTA. The amendments made by TPTPA and the last two named instruments are not yet in force.