The Value Added Tax Regulations 1995

[F1 Contents of a repayment application U.K.

173L.— (1) A repayment application must contain the following information—

(a) the claimant’s name and full address;

(b) an address for contact by electronic means;

(c) a description of the claimant’s business activity for which the goods or services were acquired by reference to the appropriate harmonised code contained in revision 2 of the common statistical classification of economic activities referred to as “NACE Rev. 2” established by the European Parliament and Council Regulation (EC) No 1983/2006;

(d) the repayment period covered by the application;

(e) a declaration that the claimant has made no supply falling within paragraph (2) below during any part of the repayment period;

(f) the VAT identification number or tax reference number by which the claimant is identified for VAT purposes in the claimant’s member State in accordance with Articles 214, 239 or 240 of the principal VAT Directive;

(g) the details of the bank account to which the claimant requests the Commissioners to repay the VAT claimed; and

(h) the information described in regulation 173M in relation to every importation of goods or supply in respect of which repayment of VAT charged thereon is claimed in the repayment application.

(2) A supply is within this paragraph if it is a supply of goods or services made in the United Kingdom other than a supply mentioned in regulation 173E(b)(i), (ii) [F2 , (iii) or (iv)].]

Textual Amendments

F1 Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)

F2 Words in reg. 173L(2) substituted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 8(1)(b)