Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Citation and commencement
Citation and commencement 1 These Regulations may be cited as the Value Added Tax Regulations 1995 and shall come into force on 20th October 1995.
Section 2 — Interpretation—general
Interpretation—general 2 — 1 In these Regulations unless the context otherwise requires— “the Act” means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference…
Section 3 — Revocations and savings
Revocations and savings 3 — 1 The Regulations described in Schedule 2 to these Regulations are hereby revoked. 2 Anything begun under or for the purpose of any Regulations revoked by these…
Section 4 — Requirement, direction, demand or permission
Requirement, direction, demand or permission 4 Any requirement, direction, demand or permission by the Commissioners, under or for the purposes of these Regulations, may be made or given by a notice…
Section 4A — Electronic communication
Electronic communication 4A 1 A specified communication may be made to the Commissioners using an electronic communications system. 2 Where an electronic communications system is used it must take a…
Section 5 — Registration and notification
Registration and notification 5 1 Where any person is required under paragraph 5(1) , 6(1) or 7(1) of Schedule 1, paragraph 5(1), 6(1) or (13)(3) of Schedule 1A, paragraph 3(1) or 4(1) of Schedule…
Section 6 — Transfer of a going concern
Transfer of a going concern 6 — 1 Where— a a business or part of a business is transferred as a going concern, b the registration under Schedule 1 or 1A to the Act of the transferor has not already…
Section 7 — Notice by partnership
Notice by partnership 7 — 1 Where any notice is required to be given for the purposes of the Act or these Regulations by a partnership, it shall be the joint and several liability of all the partners…
Section 8 — Representation of club, association or organisation
Representation of club, association or organisation 8 Anything required to be done by or under the Act, these Regulations or otherwise by or on behalf of a club, association or organisation, the…
Section 9 — Death, bankruptcy or incapacity of taxable person
Death, bankruptcy or incapacity of taxable person 9 — 1 If a taxable person dies or becomes bankrupt or incapacitated, the Commissioners may, from the date on which he died or became bankrupt or…
Section 10 — VAT representatives
VAT representatives 10 — 1 Where any person is appointed by virtue of section 48 of the Act to be the VAT representative of another (in this regulation referred to as “his principal”), the VAT…
Section 11 — Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers
Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers 11 — 1 An intermediate supplier who has made or intends to make a supply to which he wishes paragraph 6(2)…
Section 12 — Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States
Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States 12 — 1 A person belonging in another member State who has made or who intends to make a…
Section 13 — Obligation to provide a VAT invoice
Obligation to provide a VAT invoice 13 — 1 Save as otherwise provided in these Regulations, where a registered person (P)— a makes a taxable supply in the United Kingdom to a taxable person, or b…
Section A13 — Interpretation of Part 3
Interpretation of Part 3 A13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 13A — Electronic invoicing
Electronic invoicing 13A 1 This regulation applies where a document is provided by a registered person in any electronic format that purports to be a VAT invoice in respect of a supply of services or…
Section 14 — Contents of VAT invoice
Contents of VAT invoice 14 — 1 Subject to paragraph (2) below and regulation 16 ... and save as the Commissioners may otherwise allow, a registered person providing a VAT invoice in accordance with…
Section 15 — Change of rate, credit notes
Change of rate, credit notes 15 1 Where there is a change in the rate of VAT in force under section 2 or 29A of the Act or in the descriptions of exempt , zero-rated or reduced-rate supplies, and a…
Section 15A — Change of rate, supplementary charge invoices
Change of rate, supplementary charge invoices 15A Where a supplementary charge is due under Schedule 3 to the Finance Act 2009 or Schedule 2 to the Finance ( No. 2) Act 2010 in respect of a supply…
Section 15B — Change of liability: anti-forestalling invoices
Change of liability: anti-forestalling invoices 15B 1 Where— a an anti-forestalling charge is due under Schedule 27 to the Finance Act 2012 in relation to any supply, b the person making the supply…
Section 15C — Changes in consideration: debit notes and credit notes
Changes in consideration: debit notes and credit notes 15C 1 This regulation applies to increases and decreases in consideration as described in regulation 24A , subject to paragraph (1A) . 1A This…
Section 16 — Retailers' invoices
Retailers' invoices 16 — 1 Subject to paragraph (2) below, a registered person who is a retailer shall not be required to provide a VAT invoice, except that he shall provide such an invoice at the…
Section 16A — Simplified invoices
Simplified invoices 16A In any case where the consideration for a supply does not exceed £250 and , where the registered person is identified for the purposes of VAT in Northern Ireland, the supply…
Section 16B — Retailers' and simplified invoices: exceptions
Retailers' and simplified invoices: exceptions 16B Regulations 16 and 16A do not apply in relation to a supply of goods if— a that supply is deemed to be a supply by an operator of an online…
Section 17 — Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States
Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States 17 — 1 Where a registered person makes a supply such as is mentioned in paragraph 6(9) of Schedule 9ZA to the Act…
Section 18 — Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers
Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers 18 — 1 On each occasion that an intermediate supplier makes or intends to make a supply to which he wishes paragraph 6(2) of Schedule…
Section 19 — Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States
Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States 19 — 1 On each occasion that a person belonging in another member State makes or intends to make a supply to which…
Section 20 — General
General 20 Regulations 13, 14, 15, 16, 17, 18 and 19 shall not apply to the following supplies made in the United Kingdom— a any zero-rated supply other than a supply for the purposes of an…
Section 21 — Interpretation of Part IV
Interpretation of Part IV 21 1 In this Part— ... ... “first relevant figure” means, up to and including 31st December 2011, £70,000 excluding VAT and thereafter £35,000 excluding VAT ; “ new means of…
Section 22 — Submission of statements
Submission of statements 22 1 Every taxable person who is identified for the purposes of VAT in Northern Ireland who makes a supply of goods— a to a person who, at the time of the supply, was…
Section 22ZZA
22ZZA 1 A taxable person must submit a statement to the Commissioners if any of the following events occurs— a goods are removed from Northern Ireland under call-off stock arrangements by or under…
Section 23 — Final statements
Final statements 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 23A — Interpretation of Part 4A
Interpretation of Part 4A 23A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 23B — Notification of first relevant supply
Notification of first relevant supply 23B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 23C — Submission of Statements
Submission of Statements 23C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 23D — Notification of cessation and recommencement of relevant supplies
Notification of cessation and recommencement of relevant supplies 23D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 24 — Interpretation of Part V
Interpretation of Part V 24 In this Part— “API platform” means the application programming interface that enables electronic communication with HMRC, as specified by the Commissioners in a specific…
Section 25 — Making of returns
Making of returns 25 1 Every person who is registered or was or is required to be registered shall, in respect of every period of a quarter or in the case of a person who is registered, every period…
Section 26 — Accounting for VAT on an acquisition by reference to the value shown on an invoice
Accounting for VAT on an acquisition by reference to the value shown on an invoice 26 Where the time of the acquisition of any goods from another member State is determined by reference to the issue…
Section 27 — Supplies under Schedule 4, paragraph 7
Supplies under Schedule 4, paragraph 7 27 Where goods are deemed to be supplied by a taxable person by virtue of paragraph 7 of Schedule 4 to the Act, the auctioneer on a sale by auction or, where…
Section 28 — Estimation of output tax
Estimation of output tax 28 Where the Commissioners are satisfied that a person is not able to account for the exact amount of output tax chargeable in any period, he may estimate a part of his…
Section 29 — Claims for input tax
Claims for input tax 29 — 1 Subject to paragraph (1A) below and save as the Commissioners may otherwise allow or direct either generally or specially, a person claiming deduction of input tax under…
Section 30 — Persons acting in a representative capacity
Persons acting in a representative capacity 30 Where any person subject to any requirements under this Part dies or becomes incapacitated and control of his assets passes to another person, being a…
Section 31 — Records
Records 31 — 1 Every taxable person shall, for the purpose of accounting for VAT, keep the following records— a his business and accounting records, b his VAT account, c copies of all VAT invoices…
Section 31AA — Preservation of records
Preservation of records 31AA 1 Subject to paragraph (2) the electronic account required to be kept pursuant to regulation 31(1)(l) must be preserved using functional compatible software. 2 The…
Section 32 — The VAT account
The VAT account 32 — 1 Every taxable person shall keep and maintain, in accordance with this regulation, an account to be known as the VAT account. 2 The VAT account shall be divided into separate…
Section 32A — Recording and keeping of information in electronic form
Recording and keeping of information in electronic form 32A 1 Subject to regulation 32B a taxable person shall keep and maintain the information specified in paragraphs (2) and (3) in an electronic…
Section 32B — Exemption from the electronic recording requirements
Exemption from the electronic recording requirements 32B 1 The requirements imposed by regulation 32A do not apply to a person— a who the Commissioners are satisfied is a practising member of a…
Section 32C — Election not to be exempt
Election not to be exempt 32C 1 An election not to be exempt under regulation 32B must— a be made before the start of the next prescribed accounting period (“the period”) in which the exemption would…
Section 33 — The register of temporary movement of goods to and from other member States
The register of temporary movement of goods to and from other member States 33 — 1 Every taxable person shall keep and maintain, in accordance with this regulation, a register to be known as the…