Commentary

V5.355 Failure to submit an EU sales statement or statement relating to VATA 1994 s 55A

Part V5 Compliance, enforcement and appeals

V5.355 Failure to submit an EU sales statement or statement relating to VATA 1994 s 55A

V5.355 Failure to submit an EU sales statement or statement relating to VATA 1994 s 55A

EU sales statement

Default

A person may be required to submit an EU sales statement in accordance with regulations1 made under VATA 1994 Sch 11 para 2(3). The requirements are described at V5.271, V5.272. He is in default if HMRC have not received the statement by the last day on which it is required to be submitted2. He is regarded as being in default until the statement is submitted3. HMRC may serve a notice on any person who is in default in respect of an EU sales statement4.

A person is not treated as having been in default in relation to an EU sales statement if he satisfies HMRC or, on appeal, a tribunal that5

  1.  

    (1)     the statement has been submitted at such a time and in such a manner that it was reasonable to expect that it would be received by HMRC within the appropriate time limit; or

  2.  

    (2)     there is a reasonable excuse for such a statement not having been despatched.

Notice

HMRC may serve notice on any person who is in default in respect of any EU sales statement. The notice must state that6

  1.  

    (1)     the person is in default in relation to the statement specified in the

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