Commentary

V2.189K Non-Union scheme—obligations following registration

Part V2 Registration – deregistration

V2.189K Non-Union scheme—obligations following registration

V2.189K Non-Union scheme—obligations following registration

Liability for VAT under the non-Union scheme

A person who makes a qualifying supply whilst registered under VATA 1994, Sch 3B must account for VAT on that supply as follows:

  1.  

    •     if the supply is treated as made in the UK, the amount of VAT due is the amount due under VATA 1994 on the assumption that the person is registered for UK VAT1

  2.  

    •     if the supply is treated as made in another member state, the gross amount of VAT due is the amount charged under the laws of that member state2

Submission of returns under the non-Union scheme

A person who is, or has been, registered under VATA 1994, Sch 3B must, for each 'reporting period' submit a return, known as a special accounting return, to HMRC3. The return must be submitted, within 20 days of the period end, by electronic means and in such manner as HMRC may direct or may by regulations prescribe4, although no such regulations have been made to date. A description of the electronic submission process and instructions regarding registration and the submission of VAT returns can be found in the HMRC guidance 'Non-Union Return guide for VAT Mini One Stop Shop'.

A 'reporting period' is a calendar quarter, of part

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