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

The provisions below only apply to supplies of services made before IP completion day1.

Regulations made under VATA 1994, Sch 11, para 2(3) provided that every taxable person2 who made a supply of services must have submitted 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 state3. Where the person was 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 both4.

EU sales statements (services)—form of statement

The statement should have been made in the form specified in a notice published by HMRC5 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 complete6. The information required was as follows7:

  1.  

    •     the taxable person's name, address, telephone number and registration number (plus, where appropriate, the branch/subsidiary identifier number)

  2.  

    •     the date of the statement's submission

  3.  

    •     the period to which the statement

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