V2.189U Union scheme—obligations following registration
Liability for VAT under the Union scheme
A person who makes a relevant supply whilst registered under VATA 1994, Sch 3BA is liable to pay to HMRC the 'gross amount of VAT' on the supply. This is the amount of VAT charged on the supply in accordance with the law of the member state in which the supply is treated as made, without any input tax deduction1.
Submission of returns under the Union scheme
A person registered under the Union scheme must submit a 'Union Scheme Return' to HMRC for each 'reporting period', which is a calendar quarter, or the part thereof during which the person is registered. The return must be submitted by electronic means within 20 days of the end of the relevant reporting period. It is to be made out in sterling; any conversions from other currencies are to be made using the exchange rates published by the European Central Bank for the last day of the reporting period or, if there is not rate published on that day, the next day for which a rate is published2. Nil returns are required3. A description of the electronic submission process may be viewed at HMRC Online Services: how to create and submit a Union VAT MOSS Return.
Information to be shown on returns under the Union scheme
The details contained in the return are specified by Implementing Regulation (EU) No 815/2012, art 4, Annex III (to be replaced by Implementing Regulation (EU) No 2020/194, art
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