Commentary

V3.231A Reverse charge on supplies of goods from abroad

Part V3 Supplies, acquisitions and imports

V3.231A Reverse charge on supplies of goods from abroad

V3.231A Reverse charge on supplies of goods from abroad

This paragraph examines the reverse charge that applies to certain supplies of goods from abroad in consignments not exceeding £135.

Overview of reverse charge for supplies of goods from abroad

From IP completion day (11pm on 31 December 2020) VATA 1994, s 7AA1 was inserted into the VAT Act. In very broad terms, this introduced a reverse charge on certain imported goods supplied to UK VAT registered persons in low value consignments. This formed part of a package of measures for imports introduced from IP completion day, the cumulative effect of which

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