The Value Added Tax (Amendment) (No. 5) Regulations 2009

EU Sales Statements

5.  For regulation 22 (submission of statements) substitute—

“22.— (1) Every taxable person who makes a supply of goods—

(a) to a person who, at the time of the supply, was registered in another member State and those goods were dispatched or transported to that or another member State, or

(b) to which section 14(6) of the Act applies, or

(c) which falls within paragraph 6 of Schedule 4 to the Act to a person who, at the time of the supply, was registered in another member State,

shall submit a statement to the Commissioners.

(2) The statement shall—

(a) be made on the Form numbered 12 in Schedule 1 to these Regulations,

(b) contain, in respect of the EU supplies of goods which have been made within the period in respect of which the statement is made, such information as the Commissioners shall from time to time prescribe, and

(c) contain a declaration that the information provided in the statement is true and complete.

(3) (a) Subject to paragraphs (4) to (6) below, the statement shall be submitted in respect of the month in which the EU supply of goods is made.

(b) Where during the period specified in sub-paragraph (a) above the taxable person (A)—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(4) (a) This sub-paragraph applies where, in each of the four quarters(1) preceding the quarter in which the supply is made (“the relevant quarter”), the total value of EU supplies of goods made by the taxable person (A) did not exceed the first relevant figure.

(b) This sub-paragraph applies where, in the relevant quarter, the total value of EU supplies of goods made by A did not exceed the first relevant figure.

(c) Where sub-paragraphs (a) and (b) above apply, A may submit the statement in respect of the relevant quarter.

(d) Where –

(i) sub-paragraph (a) above applies, and

(ii) sub-paragraph (b) above does not apply,

A may submit a statement in respect of the period beginning with the first day of the relevant quarter and ending on the last day of the month in which the total value of EU supplies of goods made by A in that quarter first exceeded the relevant figure.

(e) Where during the relevant quarter specified in sub-paragraph (c) above A—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(5) (a) A statement may be submitted in respect of the year mentioned in sub-paragraphs (i) to (iv) below provided that the taxable person making the statement (A) has not, during that year, made a supply of a new means of transport(2) and the Commissioners are satisfied either that—

(i) at the end of any month, the value of A’s taxable supplies in the period of one year then ending is less than the second relevant figure, or

(ii) at any time there are reasonable grounds for believing that the value of A’s taxable supplies in the period of one year beginning at that or any later time will not exceed the second relevant figure,

and either that—

(iii) at the end of any month, the value of A’s supplies to persons registered in other member States in the period of one year then ending is less than £11,000, or

(iv) at any time, there are reasonable grounds for believing that the value of A’s supplies to persons registered in other member States in the period of one year beginning at that or any later time will not exceed £11,000.

(b) Where during a period specified in sub-paragraph (a) above A—

(i) ceases to be registered under Schedule 1 to the Act, and

(ii) no other person has been registered with the registration number of and in substitution for A,

the last day of that period is to be treated as being the same date as the effective date of A’s deregistration.

(6) A taxable person (A) who is permitted under regulation 25 to make a return in respect of a period longer than 3 months may submit a statement under paragraph (1) above in respect of a period identical to the period permitted for the making of the return provided that A has not, during that period, made a supply of a new means of transport and the Commissioners are satisfied either that—

(a) at the end of any month, the value of A’s taxable supplies in the period of one year then ending is less than £145,000, or

(b) at any time, there are reasonable grounds for believing that the value of A’s taxable supplies in the period of one year beginning at that or any later time will not exceed £145,000,

and either that—

(c) at the end of any month, the value of A’s supplies to persons registered in other member States in the period of one year then ending is less than £11,000, or

(d) at any time, there are reasonable grounds for believing that the value of A’s supplies to persons registered in other member States in the period of one year beginning at that or any later time will not exceed £11,000.”.

(1)

Section 96(1) of the Value Added Tax Act 1994 defines “quarter”.

(2)

Section 95 of the Value Added Tax Act 1994 defines “new means of transport”. Section 95 was amended by article 2 of the Value Added Tax (Means of Transport) Order 1994 (S.I. 1994/3128).