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
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234