- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Taxable Person14
Distributor4
Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Taxable Person — also bound by 11 other Acts
Distributor — also bound by 182 other Acts
UK REACH Regulation (retained EU law)
44 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.art020
Where a supply of services carried out for a taxable...
Regulated
- Verify customer location for cross-border servicesDistributor
s.art022
(1) In order to identify the customer’s fixed establishment to...
Regulated
- Identify the customer's fixed establishment for VAT place of supplyDistributor
s.art023
(1) From 1 January 2013, where, in accordance with the...
Regulated
- Verify customer location for VAT place of supplyDistributor
s.art051
(1) Where the recipient of a supply of goods or...
Regulated
- Obtain and retain VAT exemption certificate for cross-border suppliesDistributor
s.art054
(1) The register referred to in Article 243(3) of Directive 2006/112/EC that...
Regulated
- Keep a register of call-off stock transfersTaxable Person
s.art055
For the transactions referred to in Article 262 of Directive...
Regulated
- Communicate your VAT number to your suppliers for cross-border transactionsTaxable Person
s.art057
(1) Where a taxable person using the Union scheme ceases...
Regulated
- Notify new VAT identification Member State if your business establishment movesTaxable Person
s.art057
A taxable person using a special scheme may cease using...
Regulated
- Notify HMRC 15 days before leaving the VAT special schemeTaxable Person
s.art057
(1) A taxable person shall, no later than the tenth...
Regulated
- Notify HMRC of changes to your special VAT scheme activitiesTaxable Person
s.art058
A taxable person who has been excluded from one of...
Regulated
- Pay VAT directly to the tax authorities of the Member State of consumption after exclusion from a special schemeTaxable Person
s.art059
(1) Any return period within the meaning of Article 364...
Regulated
- Submit separate VAT returns for each special scheme periodTaxable Person
s.art059
Where a taxable person using a special scheme has supplied...
Regulated
- Submit a nil VAT return if no supplies under the special schemeTaxable Person
s.art060
Amounts on VAT returns made under the special schemes shall...
Regulated
- Report and remit exact VAT amounts without rounding under special schemesTaxable Person
s.art060
The Member State of identification shall remind, by electronic means,...
Regulated
- File VAT returns to your identification Member State even if you receive reminders from other statesTaxable Person
s.art061
If a taxable person: ceases to use one of the...
Regulated
- Submit final VAT return and pay VAT due when leaving a special VAT schemeTaxable Person
s.art062
Without prejudice to the third paragraph of Article 63a, and...
Regulated
- Make specific VAT payments linked to your quarterly returnTaxable Person
s.art063
Where a taxable person has submitted a VAT return under...
Regulated
Other duties (1) — Crown / regulator
- Member State of identification must remind taxable persons of outstanding VATCrown / Minister / Government department
s.art063
Where no VAT return has been submitted, or where the...
Regulated
- Pay VAT-related interest and penalties to the country where customers areTaxable Person
s.art063
(1) In order to be regarded as sufficiently detailed within...
Regulated
- Keep detailed VAT records for each service supplied to EU consumersTaxable Person
82 other provisions — procedural and definitional
uri:annex/ii/annotations/1
uri:annex/ii/annotations/1
s.art001
This Regulation lays down measures for the implementation of certain...
s.art002
The following shall not result in intra-Community acquisitions within the...
s.art003
Without prejudice to point (b) of the first paragraph of...
s.art004
A taxable person who is entitled to non-taxation of his...
s.art005
A European Economic Interest Grouping (EEIG) constituted in accordance with...
s.art006
(1) Restaurant and catering services mean services consisting of the...
s.art006
(1) Telecommunications services within the meaning of Article 24(2) of...
s.art006
(1) Broadcasting services shall include services consisting of audio and...
s.art007
(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...
s.art008
If a taxable person only assembles the various parts of...
s.art009
The sale of an option, where such a sale is...
s.art009
(1) For the application of Article 28 of Directive 2006/112/EC,...
s.art010
(1) For the application of Articles 44 and 45 of...
s.art011
(1) For the application of Article 44 of Directive 2006/112/EC,...
s.art012
For the application of Directive 2006/112/EC, the ‘permanent address’ of...
s.art013
The place where a natural person ‘usually resides’, whether or...
s.art013
The place where a non-taxable legal person is established, as...
s.art013
For the application of Directive 2006/112/EC, the following shall be...
s.art014
Where in the course of a calendar year the threshold...
s.art015
The section of a passenger transport operation effected within the...
s.art016
Where an intra-Community acquisition of goods within the meaning of...
s.art017
(1) If the place of supply of services depends on...
s.art018
(1) Unless he has information to the contrary, the supplier...
s.art019
For the purpose of applying the rules concerning the place...
s.art021
Where a supply of services to a taxable person, or...
s.art024
Where services covered by the first subparagraph of Article 56(2)...
s.art024
(1) For the application of Articles 44, 58 and 59a...
s.art024
For the application of Article 58 of Directive 2006/112/EC, where...
s.art024
For the application of Article 56(2) of Directive 2006/112/EC, where...
s.art024
(1) Where a supplier supplies a service listed in Article...
s.art024
For the purposes of applying the rules in Article 56(2)...
s.art024
For the purpose of applying the rules in Article 58...
s.art025
For the application of the rules governing the place of...
s.art026
A transaction whereby a body assigns television broadcasting rights in...
s.art027
The supply of services which consist in applying for or...
s.art028
In so far as they constitute a single service, the...
s.art029
Without prejudice to Article 41 of this Regulation, the supply...
s.art030
The supply of services of intermediaries as referred to in...
s.art031
Services supplied by intermediaries acting in the name and on...
s.art031
(1) Services connected with immovable property, as referred to in...
s.art031
Where equipment is put at the disposal of a customer...
s.art031
For the purpose of determining the place of supply of...
s.art032
(1) Services in respect of admission to cultural, artistic, sporting,...
s.art033
The ancillary services referred to in Article 53 of Directive...
s.art033
The supply of tickets granting access to a cultural, artistic,...
s.art034
Except where the goods being assembled become part of immovable...
s.art035
The section of a passenger transport operation effected within the...
s.art036
Where restaurant services and catering services are supplied during the...
s.art037
The place of supply of a restaurant service or catering...
s.art038
(1) ‘Means of transport’ as referred to in Article 56...
s.art039
(1) For the application of Article 56 of Directive 2006/112/EC,...
s.art040
The place where the means of transport is actually put...
s.art041
The supply of services of translation of texts to a...
s.art042
Where a supplier of goods or services, as a condition...
s.art043
‘Provision of holiday accommodation’ as referred to in point (12)...
s.art044
Vocational training or retraining services provided under the conditions set...
s.art045
The exemption provided for in point (e) of Article 135(1)...
s.art045
(1) For the purpose of applying the exemptions laid down...
s.art046
The exemption provided for in Article 144 of Directive 2006/112/EC...
s.art047
‘Means of transport for private use’ as referred to in...
s.art048
In order to determine whether, as a condition for the...
s.art049
The exemption provided for in Article 151 of Directive 2006/112/EC...
s.art050
(1) In order to qualify for recognition as an international...
s.art052
Where the Member State of importation has introduced an electronic...
s.art053
(1) For the application of Article 192a of Directive 2006/112/EC,...
s.art054
Where a taxable person has established his place of business...
s.art056
‘Weights accepted by the bullion markets’ as referred to in...
s.art057
For the purposes of establishing the list of gold coins...
s.art057
For the purposes of this Section, the following definitions shall...
s.art057
Where a taxable person using the Union scheme has established...
s.art057
The Union scheme shall not apply to telecommunications, broadcasting or...
s.art057
When a taxable person informs the Member State of identification...
s.art057
The Member State of identification shall identify the taxable person...
s.art058
Where at least one of the criteria for exclusion laid...
s.art058
A taxable person using a special scheme who has, for...
s.art058
(1) Where a taxable person is excluded from one of...
s.art061
(1) Changes to the figures contained in a VAT return...
s.art061
Where a Member State of identification whose currency is not...
s.art063
A Member State of identification which receives a payment in...
s.art064
Regulation (EC) No 1777/2005 is hereby repealed. References made to...
s.art065
This Regulation shall enter into force on the 20th day...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.