Commentary

V5.271B EU sales statements—supplies of services

Part V5 Compliance, enforcement and appeals

V5.271B EU sales statements—supplies of services

V5.271B EU sales statements—supplies of services

With effect from 1 January 2010, regulations made under VATA 1994, Sch 11, para 2(3) provide that every taxable person1 who makes a supply of services must submit an EU sales statement to HMRC if the services were supplied to a person in a member state other than the UK in circumstances where the recipient is required to account for VAT on that supply in accordance with the reverse charge as applied in that member state2. Where the person is required to submit a statement in respect of goods as well as services and the period for both statements end on the same day, a single statement may be submitted covering both3.

EU sales statements (services)—form of statement

The statement may be made in the form specified in a notice published by HMRC4 in paper or on-line via an electronic portal, containing such information as HMRC prescribe, and a statement to the effect that the information provided is true and complete5. The information required is as follows6:

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial