926. The VAT return.

The general rule is that a taxable person1 must, for each prescribed accounting period2, account for and pay VAT both in respect of supplies3 made by him, and in respect of the acquisition by him of goods from other member states4. Every person who is registered5, or who was or is required to be registered, must make a return6, not later than the last day of the month next following the end of the period to which it relates7. The relevant period is a period of a quarter or, in the case of a person who is registered, a