| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Taxable Person1

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

Council Directive 2006/112/EC (EU VAT Directive - retained for reference) 52 duties

Value Added Tax Regulations 1995 27 duties

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) 14 duties

Air Departure Tax (Scotland) Act 2017 7 duties

Value Added Tax Act 1994 5 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.art004 Submission of VAT return by the taxable person Regulated

Submit VAT returns using the correct electronic message formatTaxable Person

8 other provisions — procedural and definitional

uri:annex/iii uri:annex/iii

s.art001 Definitions

s.art002 Functionalities of the electronic interface

s.art003 Transmission of identification information

s.art005 Transmission of information contained in VAT return

s.art006 Unique reference number

s.art007 Corrections to VAT returns

s.art008 Entry into force

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.